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You have the ratios inverted as well. Since the digital camera with a smaller than 35mm chip will 'crop' the image so to speak, it means that the lenses when compared to 35mm will act like they are of a longer focal length (even though they aren't)
For your Pentax the conversion to compare eqivalent lenses would be:
Focal Length x 36/24 = new focal length
so a 50mm lens on a full 35mm will give the equivalent field of view as a 75mm on your smaller DSLR sensor.
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