Answer
-26$^{\circ}$25'
Work Step by Step
1. We will get negative number as result, so don't panic. Just subtract degrees from degrees and minutes from minutes.
* 47$^{\circ}$- 73$^{\circ}$= -26$^{\circ}$
* 23' -48- = -25'
-26$^{\circ}$25'