R1 → R1 + R2 + R3 (i.e. replace 1st row by addition of 1st, 2nd and 3rd row)
Taking 3y + k outside the determinant from 1st row
C2 → C2 - C1 (i.e. replace 2nd column by subtraction of 2nd and 1st column)
C3 → C3 - C1 (i.e. replace 3rd column by subtraction of 3rd and 1st column)
Expanding the determinant along 1st row
∴ LHS = (3y + k) k2 = RHS
∴