Good morning Don,

Thank you for reaching out for assistance with triangulation using Excel. I can definitely help you with this.

To determine the bearing and distance from the target to the new spot, you will need to use trigonometry. Specifically, you will need to use the law of sines and the law of cosines.

Here are the steps to follow:

1. Calculate the length of the base of the new triangle (the distance between the two observation towers). You can use the law of cosines for this. Let's call this length "b".
2. Calculate the angles at the target. You already know that one angle is 70 degrees. To find the other two angles, you can use the law of sines. Let's call the angle opposite the side of length "b" "A", and the angle opposite the side of length "40" "B". Then:
   
   
   Formula:

   sin(A)/b = sin(70)/60
   sin(B)/40 = sin(70)/60 

   Solve for A and B.
   
3. Calculate the length of the side opposite angle A (the distance from the target to the new spot). You can use the law of sines again:
   
   
   Formula:

   sin(A)/x = sin(70)/40 

   Solve for x.
   
4. To find the bearing, you will need to use the angles you calculated in step 2. The bearing is the angle between due north and the line connecting the target to the new spot. Let's call this angle "C". Then:
   
   
   Formula:

   C = 90 - A 

   If the new spot is due north of the target, then the bearing is 360 degrees or 0 degrees.

Let me know if you have any questions or if there's anything else I can assist you with.