67º13'4"-45º27'32"

67º13'4"-45º27'32"

$$\begin{array}{rrrr} & 67\ensurement{^{\circ}} & 13' & 4" \\ =& 66\ensurement{^{\circ}} & 73' & 4" \\ =& 66\ensurement{^{\circ}} & 72' &64" \\ \hline &-45\ensurement{^{\circ}} & 27' & 32" \\ \hline =&21\ensurement{^{\circ}} & 45' & 32" \end{array}\\\\ 67\ensurement{^{\circ}} \ 13' \ 4" - 45\ensurement{^{\circ}} \ 27' \ 32" = 21\ensurement{^{\circ}} \ 45' \ 32"$$