$\"\"$

For subtracting matrices, their dimension should be equal.

First write the dimension of the matrix.

The dimensions of matrix C and D are $\"\"$ .

The operation $\"\"$ is possible. $\"\"$

Multiply the matrix D by $\"\"$ .

$\"\"$

$\"\"$ (Divide each element by $\"\"$ )

$\"\"$ (Simplify) $\"\"$

Multiply the matrix $\"\"$ .

$\"\"$

$\"\"$ (Add the each elements)

$\"\"$ (Simplify)

$\"\"$

$\"\"$ $\"\"$ .