=-ATAN((6378 * SIN(A3 * PI() / 180)) / (42164 – 6378 * COS(A3 * PI() /
180))) * 180 / PI()

where A3 = latitude. with 37.528… (Newark, CA),

Dec = -5.9775 or -5� 59′ (or just round off to 6�)

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