1°=60′=60″
16°35′×3-32°27′÷4
=(16°+35′)×3-(32°+24′+3×60″)×1/4
=16°×3+35′×3-32°×1/4-24′×1/4-3×60″×1/4
=48°+105′-8°-6′-45″
=(48°-8°)+(105′-6′)-45″
=40°+99′-45″
=40°+60′+38′+60″-45″
=40°+1°+38′+15″
=41°38′15″