The complement of an angle is the angle that, when added to the original angle, results in a sum of 90 degrees.

To find the complement of 27°40', we subtract it from 90°:

90° - 27°40'

First, we need to convert 90° into degrees and minutes. We know that 1 degree is equal to 60 minutes, so we can rewrite 90° as 89°60'.

Now, the subtraction becomes:

89°60' - 27°40' = 62°20'

So, the complement of 27°40' is 62°20'.