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\left(\begin{matrix}5&14\\-4&1\end{matrix}\right)-\left(\begin{matrix}23&3\\8&-5\end{matrix}\right)
You can add or subtract two matrices only if both matrices have the same number of rows and columns.
\left(\begin{matrix}5-23&14-3\\-4-8&1-\left(-5\right)\end{matrix}\right)
To subtract two matrices, subtract the corresponding elements.
\left(\begin{matrix}-18&14-3\\-4-8&1-\left(-5\right)\end{matrix}\right)
Subtract 23 from 5.
\left(\begin{matrix}-18&11\\-4-8&1-\left(-5\right)\end{matrix}\right)
Subtract 3 from 14.
\left(\begin{matrix}-18&11\\-12&1-\left(-5\right)\end{matrix}\right)
Subtract 8 from -4.
\left(\begin{matrix}-18&11\\-12&6\end{matrix}\right)
Subtract -5 from 1.