Answer
53$^{\circ}$41'13"
Work Step by Step
1. Redistribute one degree from the 90 degrees to 60 minutes. Then change one of 60 minutes to 60 seconds.
$89^{\circ}59'60" - 36^{\circ}18'47" = ?$
2. Subtract separately then combine
$89^{\circ}-36^{\circ}=53^{\circ}$
$59'- 18' =41'$
$60"-47"=13"$
Answer: $53^{\circ}41'13"$