32°45′20″x4-40°35′50″ =(4x32)°(4x45)′(4x20)″-40°35′50″ =128°180′80″-40°35′50″ =88°145′30″ =88°(2x60+25)′30″ =(88+2)°25′30″ =90°25′30″