67º13'4"-45º27'32"

67º13'4"-45º27'32"

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