Longitude of Madras = 80° E
Longitude of New York = 74° W
Difference in Degrees = 80° + 74° = 154°
Difference in time per degree = 4 minutes
Difference between the times of two places = 40 x 154 = 616 = 10 hour 16 minutes
Since Madras **** East of New York, we shall add 10 hours 16 minutes to the local time of New York. The local time at Madras will therefore, be 7.16 A.M. next morning.
