Evaluate sin (76) to get = 0.97029572
0.97029572 cos (31) - cos (76) sin (31)
Evaluate cos (31) to get 0.85716730
0.97029572 * 0.85716730 - cos (76) sin (31)
Multiply 0.97029572 by 0.85716730 to get 0.83170576.
0.83170576 - 1 * 0.24192189 sin (31)
Multiply 1 by 0.24192189 to get 0.24192189.
0.83170567 - 0.24192189 sin (31)
Evaluate sin (31) to get 0.51503807
0.83170576 - 0.24192189 * 0.51503807
Multiply -0.24192189 by 0.51503807 to get -0.12459898.
0.83170576 - 0.12459898
Subtract 0.12459898 from 0.83170576 to get 0.70710678.
= 0.70710678
Hope this helps. Good luck:)