Solution:-

In the table of cosines, look for a value (≤ .9906) which is sufficiently close to .9906.

We find the value .9905 occurs in the horizontal line beginning with 7^o and in the column headed by 54’ and in the mean difference, we see .9906 – .9905 = .0001 in the column of 3’.

So we get, θ = 70^o 54’ – 3’ = 70^o 51’.