What is implied? When it is necessary to subtract two hundred degrees, fifty minutes and forty seconds - in symbols 200° 50' 40" - from one hundred degrees, twenty minutes and thirty seconds - in symbols 100° 20' 30" - [one should follow this procedure]:
[First,] one adds 360 to 100, producing a sum of 460. Afterwards, one begins to subtract the seconds. Since it is impossible to subtract 40 from 30, it is necessary to convert one of the 20 minutes into 60 seconds. When added to 30, this produces a sum of 90. [From the 90] subtract 40, producing a total of 50 seconds.
Afterwards, one must subtract 50 minutes from the 19 [remaining], for one of the minutes has already been converted into seconds. Since 50 cannot be subtracted from 19, one must convert a degree into 60 minutes. When this figure is added to 19, it produces a sum of 79. When 50 is subtracted [from 79], a total of 29 minutes remain.
Afterwards, one must subtract the 200 degrees from the 459 decrees, for one of the degrees has already been converted into minutes. Thus 259 degrees remain. In symbols [the remainder is] 259° 29' 50". All other subtractions should be performed following a similar method.