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$a = [\begin{array}{c} 2 & - 1 & 3 \\ 4 & 0 & - 6 \end{array}]$

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Transpose the matrix by switching its rows to columns.

$[\begin{array}{c} 2 & 4 \\ - 1 & 0 \\ 3 & - 6 \end{array}]$