Let M_ij and C_ij represents the minor and co–factor of an element, where i and j represent the row and column.

The minor of the matrix can be obtained for a particular element by removing the row and column where the element is present. Then finding the absolute value of the matrix newly formed.

Also, C_ij = (–1)^i+j × M_ij

M₁₁ = –1

M₂₁ = 20

C₁₁ = (–1)¹⁺¹ × M₁₁

= 1 × –1

= –1

C₂₁ = (–1)²⁺¹ × M₂₁

= 20 × –1

= –20

Now expanding along the first column we get

|A| = a₁₁ × C₁₁ + a₂₁× C₂₁

= 5× (–1) + 0 × (–20)

= –5