Answer
Answers from left to right, by row of matrix:
$-\frac{1}{2},-1$ (row 1)
$2, \frac{5}{2}$ (row 2)
$-4,1$ (row 3)
Work Step by Step
It can be carried out because both matrices are the same size (3x2).
$\frac{1}{2}-1=-\frac{1}{2}$
$3-4=-1$
$2-0=2$
$\frac{3}{2}-(-1)=\frac{5}{2}$
$-2-2=-4$
$1-0=1$
