$$\left[\begin{matrix} 3 & -2 \\-4 & 5 \end{matrix}\right] - \left[\begin{matrix} 5 & 3 \\-2 & 4 \end{matrix}\right]$$
$\left(\begin{matrix}-2&-5\\-2&1\end{matrix}\right)$
$$\left(\begin{matrix}3&-2\\-4&5\end{matrix}\right)-\left(\begin{matrix}5&3\\-2&4\end{matrix}\right)$$
$$\left(\begin{matrix}3-5&-2-3\\-4-\left(-2\right)&5-4\end{matrix}\right)$$
$$\left(\begin{matrix}-2&-2-3\\-4-\left(-2\right)&5-4\end{matrix}\right)$$
$$\left(\begin{matrix}-2&-5\\-4-\left(-2\right)&5-4\end{matrix}\right)$$
$$\left(\begin{matrix}-2&-5\\-2&5-4\end{matrix}\right)$$
$$\left(\begin{matrix}-2&-5\\-2&1\end{matrix}\right)$$
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$-12$
