[tex]\displaystyle\\
~~~~44^o~ 22'~ 32''- 22^o~45'~53'' =\\\\
=43^o+1^o~ 22'~ 32''- 22^o~45'~53'' =\\\\
=43^o~60'+ 22'~ 32''- 22^o~45'~53'' =\\\\
=43^o~82'~ 32''- 22^o~45'~53'' =\\\\
=43^o~81'+1'~ 32''- 22^o~45'~53'' =\\\\
=43^o~81'~60''+ 32''- 22^o~45'~53'' =\\\\
=43^o~81'~92''- 22^o~45'~53'' =\\\\
=43^o-22^o~81'-45'~92''-53''=\\\\
= \boxed{\bf 21^o~36'~39''}
[/tex]