Answer
True
Work Step by Step
Let us consider that $A$ and $B$ represent two $p \times q$ matrices and their sum, $A+B,$ is defined as the $p \times q$ matrix made by adding the corresponding entries $a_{ij}$ of $A$ and $b_{ij}$ of $B$.
We know that the addition of real numbers is commutative and this means that we can write:
$a_{ij}+b_{ij}=b_{ij}+a_{ij}$
and
So, $A+B=B+A$
Thus, the statement is true.