Example 2.

The rest remaining, let the difference of longitude be only 40°; then

Log. 2400´ (in 40°) 3.3802112
Constant log. -4.1015105
-1.4817217
Log. sin. 35° -1.7585913
S = -1.2403130
D (as before) = -1.4536500
S - D (= log. tang. 31° 27´ ½) -1.7866630