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From 8:00 AM to 1:00 PM is 5 hours.
N 26° W means start North and turn 26° toward West,
S 43° W means start South and turn 43° toward West.
The GREEN line is the path of the first ship.
So the length of the GREEN line is rate·time = 18·5 = 90 miles
The BLUE line is the path of the second ship.
So the length of the BLUE line is rate·time = 24·5 = 120 miles.
The angle between the GREEN and BLUE lines is 180°-26°-43° = 111°
We use the law of cosines to find the RED line:
RED² = GREEN² + BLUE² - 2·GREEN·BLUE·cos(111°)
RED² = 90² + 120² - 2·90·120·cos(111°)
RED² = 30240.74771
RED = 173.90 miles, rounded to 2 decimal places.
Edwin