$\"\"$

For subtraction matrices, their dimension should be equal.

First write the dimension of the matrix.

The first matrix is $\"\"$

The matrix has 2 row and 2 columns, so dimensions of matrix are $\"\"$ .

The second matrix is $\"\"$

The matrix has 2 row and 2 columns, so dimensions of matrix are $\"\"$ . $\"\"$

The dimensions of matrix are equal. The operation of subtraction is possible.

Subtract the corresponding elements.

$\"\"$

$\"\"$ (Subtract: $\"\"$ )

$\"\"$ (Product of two same signs is positive)

$\"\"$ (Subtract: $\"\"$ )

$\"\"$ (Add: 4 + 9 = 13) $\"\"$

The solution is $\"\"$ .