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$[\begin{array}{c} 7 x \cdot 1 & 23 x \cdot 2 & 7 x \cdot 3 & 20 \\ 3 x \cdot 1 & 10 x \cdot 2 & 5 x \cdot 3 & - 2 \\ x \cdot 1 & 3 x \cdot 2 & - 3 x \cdot 3 & 1 \end{array}]$

Bước 1

Transpose the matrix by switching its rows to columns.

$[\begin{array}{c} 7 x \cdot 1 & 3 x \cdot 1 & x \cdot 1 \\ 23 x \cdot 2 & 10 x \cdot 2 & 3 x \cdot 2 \\ 7 x \cdot 3 & 5 x \cdot 3 & - 3 x \cdot 3 \\ 20 & - 2 & 1 \end{array}]$