$$[\begin{matrix}3&8\\ 4&6\end{matrix}]-[\begin{matrix}4&0\\ 1&-9\end{matrix}]=$$
$\left(\begin{matrix}-1&8\\3&15\end{matrix}\right)$
$$\left(\begin{matrix}3&8\\4&6\end{matrix}\right)-\left(\begin{matrix}4&0\\1&-9\end{matrix}\right)$$
$$\left(\begin{matrix}3-4&8\\4-1&6-\left(-9\right)\end{matrix}\right)$$
$$\left(\begin{matrix}-1&8\\4-1&6-\left(-9\right)\end{matrix}\right)$$
$$\left(\begin{matrix}-1&8\\3&6-\left(-9\right)\end{matrix}\right)$$
$$\left(\begin{matrix}-1&8\\3&15\end{matrix}\right)$$
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$-39$
