Step 1 :Firstly, identify the corresponding elements in the two matrices. These are the elements that are in the same position in each matrix. In this case, the corresponding elements are (2 and 1), (5 and 3), (3 and 2), and (4 and 2).
Step 2 :Secondly, subtract each pair of corresponding elements. This gives us a new matrix with the elements: (2 - 1), (5 - 3), (3 - 2), and (4 - 2).
Step 3 :Finally, simplify the elements of the new matrix to get the final result.