NavList:

Robin Stuart asked if anybody can make sense of the first entry for Dec 9.

As I read it, the full text is:

"First part of these 24 hours Brisk Gales &
Cloudy. Took in Mn Tg [main topgallant] staysail. Employed
repairing Main Topsail.

Saw a Number of Bottle Nose Whales.
At ½ [?] past 11 P.M. took in Main Topmast, middle mizen,
mizen Topmast Staysails & Jibb.
Middle part, Moderate Gales, and rainy.

Ends with moderate breezes & thick rainy
Weather.

No observation this Day.
102 Days out."

In addition to Robin's comments I would like to remark that probably a full set of 128 quarter points were used. For example the course at 1 hour pm on the 9th is noted as EbS½S. 

An interesting observation is the sums of the K and F columns, making it clear that in this ship F is equal to tenths of a knot. There were a discussion on these columns on NavList some time ago, but I do not remember the outcome.

I doubt if it were possible to measure the sun's azimuth to within one minute of arc. In good conditions I assume that ⅛ point, or 1.4°, may be possible, perhaps half of that sometimes. When converting that point-bearing to degrees any "odd" number may come out. The difference between this converted measured value and the calculated azimuth value is the (westerly) compass error, or variation if deviation is assumed zero. The inaccuracy of the result is thus far greater than one minute of arc.

Lars