=TEXT(H320,"00°") &
TEXT((H320-INT(H320))*60,"00'") &
TEXT((((H320-INT(H320))*60)-INT((H320-INT(H320))*60))*60,"00.0") &
CHAR(34) &
IF(H320>=0,"N","S") & " " &
TEXT(G320,"000°") &
TEXT((G320-INT(G320))*60,"00'") &
TEXT((((G320-INT(G320))*60)-INT((G320-INT(G320))*60))*60,"00.0") &
CHAR(34) &
IF(G320>=0,"E","W")