Sexagesimal math

Hello all,

I am trying to work with a spreadsheet that computes corrections to measured angles.
Some of my formulas return results in seconds of arc that are greater than 60.
Since 60 seconds (or 60 minutes ) equals a "roll over" in the count of whole numbers I am having some issues.

Is there a means by which, for example 180 seconds of arc could be converted 3 minutes of arc.

I have attached the "offending" sheet and highlighted some results in blue that illustrate my problem.

Thanks for all the past help and anything you can do to point me in the right direction this time,
Scott