Excel Calculate the wrong results

Goodday to you all.
I am currently taking my Navigational Excams and am trying to make a Excal sheet that can do the calculations for me, but for some reason it does it wrong, I get the wrong results, and was wondering what I have done wrong. I have added the sheet to this tread, hope someone can help me. The formular that is calculating wrong is this one


Best regards
Allan Sørensen

Navigations udregninger.xlsx17.63 KB
Nick's picture

break it

break it down:


goes to:


goes to:

goes to:


why do you think Excel is wrong ?