Is it necessary to make corner grades to minutes?

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I would like to know, if it is necessary to make corner grades to minutes? Like if I have 60,746° is it correct? Or I have to make it minutes?

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Both are mathematically correct and you can pick the form you like. Each form has its pros and cons, so you should decide according to your current situation.

If you are solving a school assignment, do it as your teacher tells you.