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$b = [\begin{array}{c} 12 & 14 & - 17 \\ 15 & - 14 & - 19 \\ - 10 & 11 & 18 \end{array}]$

Bước 1

Transpose the matrix by switching its rows to columns.

$[\begin{array}{c} 12 & 15 & - 10 \\ 14 & - 14 & 11 \\ - 17 & - 19 & 18 \end{array}]$