IAS (CAS) 210KTS FL140/-5ºC = TAS 262 KTS

Wind component = -35 KTS

Groundspeed = 227 KTS

150nm at 227 KTS GS = 39.6 mins

150nm in 44.6 mins = 202 KTS required GS

New TAS required = 202 + 35 = 237 KTS.

TAS 237 KTS FL140/-5ºC = New IAS 190 KTS

Old IAS = 210 KTS

New IAS = 190 KTS

Speed reduction = 210 - 190 = 20 KTS