Answer
38$^{\circ}$32'
Work Step by Step
1. Redistribute a degree from the 90 and change it to 60 minutes.
2. Subtract degree from degree and minutes from minutes
89$^{\circ}$-51$^{\circ}$=38$^{\circ}$
60'-28'=32'
89$^{\circ}$60'-51$^{\circ}$28'=38$^{\circ}$32'