Step 1 :Negate matrix \( A \) by multiplying each element by -1 to get \( -A \)
Step 2 :Divide each element of matrix \( B \) by 3 to get \( \frac{1}{3} B \)
Step 3 :Subtract \( \frac{1}{3} B \) from \( -A \) to get the final result
Step 4 :The final answer is \( \boxed{\begin{array}{cc} -17 & -5 \\ 5 & -6 \\ 7 & 13 \\ 4 & -1 \end{array}} \)