Sorry, I was in a hurry yesterday morning so I sent this only to Tony. And
as it turned out, there were some problems when I tried to send it to the
list. Trying again today. 

I am not enclosing the file as I do not have time to follow up if the file
don't get through the mailing system. 

These are the formulas for second row, first row contains heading. Just copy
and paste for 3rd end 4th row and so on. 

Column A: Decimal minutes, ie original numbers
Column B: Minutes, formula: =TRUNC(A2), truncates the value in A2
Column C: Decimal seconds, formula: =(A2-B2)*60, multiplies the decimal part
of A2 by 60, converting to seconds.
Column D: Seconds, formula: =TRUNC((A2-B2)*60), this could of course also be
=TRUNC(C2)

This gives

Decimal minutes Minutes         Decimal seconds Seconds
3.26                    3               15.6                    15
-4.483                  -4              -28.98                  -28
-0.816                  0               -48.96                  -48


TRUNC (truncate) returns the integer part by plainly removing the fractional
part. Both 3.2 and 3.9 makes 3. 

Best
AnneB
Tromsø, Norway

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