Answer
30$^{\circ}$27'
Work Step by Step
1. Add degrees to degrees and minutes to minutes
26$^{\circ}$+18$^{\circ}$=44$^{\circ}$
20'+17'=37'
$26^{\circ}20'+18^{\circ}17'=44^{\circ}37'$
2. Then, subtract degrees from degrees and minutes from minutes (without redistribution)
44$^{\circ}$-14$^{\circ}$ = 30$^{\circ}$
37'-10' = 27'
$44^{\circ}37' - 14^{\circ}10'= 30^{\circ}27'$
