As per the given figure, for the glass − air interface:
Angle of incidence, i = 60°
Angle of refraction, r = 35°
The relative refractive index of glass with respect to air is given by Snell’s law as:

As per the given figure, for the air − water interface:
Angle of incidence, i = 60°
Angle of refraction, r = 47°
The relative refractive index of water with respect to air is given by Snell’s law as:

Using (1) and (2), the relative refractive index of glass with respect to water can be obtained as:

The following figure shows the situation involving the glass − water interface.

Hence, the angle of refraction at the water − glass interface is 38.68°.