Answer:
20.7°
Explanation:
Bearing angle is measured clockwise from north. The geometry can be modeled by a right triangle with the sides equal to the distances north and east of town B. The tangent relation can be used to find the angle.
__
The attachment shows the geometry. The relevant angle relation is ...
Tan = Opposite/Adjacent
tanIβ) = 23/61 . . . . . where β is the bearing angle
The angle value can be found using the arctangent function.
β = arctan(23/61) ≈ 20.659°
The bearing of A from B is about 20.7°.