Bearing calculation
 

I'm calculating a bearing from two x,y coordinates. Simple trig functions but the calculations are off by .2 of a degree. It is not a rounding error as I'm taking the exact same two numbers and making no rounding changes to the calcs. Can someone take a look at my excel function and tell me if it's wrong or what I need changing.


Pt1 Easting Northing Pt2 Easting Northing Range [m] Brg
357834.00 9300210.00 357833.98 9300209.46 0.54 182.38

From point 2 to 1 I get a calulated bearing by hand of 182.12. Can someone tell me if this formula for Bearing looks right based on the above.

=IF(P23<0,(IF((P23-M23)=0,IF((O23-L23)0,90,270),ATAN((O23-L23)/(P23-M23))/PI()*180+180*((P23-M23)<0)+360*(AND((O23-L23)<0,(P23-M23)0)))),"")