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b) 27°61'80" = 27°62'20" = 28°02'20"
c) 25°42'60" - 17°19'25" = 8°23'35"
d) 46°17'15" - 31°45'60" = 46°16'75" - 31°45'60" = 45°76'75" - 31°45'60" = 14°31'15"