Kabir opens a safe. He turns its dial clockwise through 2 full turns and then 140° more.

Step 1. The first turn. Clockwise, so it is negative: $-(2 \times 360^\circ + 140^\circ) = -860^\circ$.

Step 2. The second turn. One and a half turns anticlockwise: $+1.5 \times 360^\circ = +540^\circ$.

Step 3. The total. $-860^\circ + 540^\circ = -320^\circ$.

Step 4. The same end. $-320^\circ + 360^\circ = 40^\circ$.