[R 1 ’ = R 1 - R 2 ] [R 2 ’ = 2R 2 ] [R 2 ’ = R 2 - R 3 ] [R 3 ’ = 2R 3 ] = 4(8 × 23 - 8 × 27) - 5{8 × - ( - 13) × 23} - 5{( - 13) × 27 - 8 × } [expansion by first row] = 132

Evaluate :

[R₁’ = R₁ - R₂]

[R₂’ = 2R₂]

[R₂’ = R₂ - R₃]

[R₃’ = 2R₃]

= 4(8 × 23 - 8 × 27) - 5{8 × - ( - 13) × 23} - 5{( - 13) × 27 - 8 × }

[expansion by first row]

= 132