Determine the remaining sides and angles of the triangle $A B C$. \[ a=100 \mathrm{~m}, \mathrm{~A}=39^{\circ} 54^{\prime}, \mathrm{C}=27^{\circ} 26^{\prime} \] What is the measure of angle $B$ ? \[ B= \]

Step 1 ：Given that the measures of angles A and C are \(39.9^{\circ}\) and \(27.43^{\circ}\) respectively, and the sum of the angles in a triangle is always \(180^{\circ}\).

Step 2 ：We can find the measure of angle B by subtracting the measures of angles A and C from \(180^{\circ}\).

Step 3 ：Performing the subtraction gives us the measure of angle B as approximately \(112.67^{\circ}\).

Step 4 ：Final Answer: The measure of angle B is \(\boxed{112.67^{\circ}}\).