1. Calculate the difference of the two matrices element-wise: $$\begin{bmatrix}2 & -3 \\ -4 & 2\end{bmatrix} - \begin{bmatrix}-1 & -5 \\ 3 & -2\end{bmatrix} = \begin{bmatrix}2 - (-1) & -3 - (-5) \\ -4 - 3 & 2 - (-2)\end{bmatrix}$$ 2. Simplify each element: $$\begin{bmatrix}2 + 1 & -3 + 5 \\ -4 - 3 & 2 + 2\end{bmatrix} = \begin{bmatrix}3 & 2 \\ -7 & 4\end{bmatrix}$$ Final answer: ROW 1: 3,2 ROW 2: -7,4