For subtracting matrices, their dimension should be equal.
\First write the dimension of the matrix.
\The dimensions of matrix B and C are
.
The operation 3B - 2C is possible.
\Multiply the matrix B by 3.
\
(Multiply each element by 3)
(Simplify)
Multiply the matrix C by 2.
\ 
(Multiply each element by 2)
(Simplify)
Perform the operation 3B - 2C
\
(Subtract corresponding elements)
(Simplify)
The value of (3B - 2C) is
.