complement of 30°20′ = 90° – ( 30°20′ ) = 90° – ( 30° + 20′ ) = (89° – 30°) + (1° – 20′) = 59° + 60′ – 20′ [ ∴ 1° = 60°′] = 59° + 40′ = 59°40′.
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