Answer
First check if the matrices have the same order.
If not, the difference is not defined.
To obtain the element in row i, column j,
subtract the corresponding elements.
Work Step by Step
A matrix is a set of numbers, arranged into rows and columns, placed in brackets.
The numbers inside the brackets are called elements of the matrix.
A matrix of order $m\times n$ has $m$ rows and $n$ columns.
To subtract two matrices, they must have the same order. Otherwise, the sum is not defined.
If we annotate $A=[a_{ij}]$ and $B=[b_{ij}]$, then
$A-B=\left[a_{ij}-b_{ij}\right]$
To obtain the element in row i, column j,
subtract the corresponding elements.