Answer:
2x-3y=20
12x+8y=-192
Solution
In the determinant of the matrix to find the variable "x" [Ax], we replace the coefficients of "x" (2 and 12) by the independent terms (20 and -192 respectively).
In the determinant of the matrix to find the variable "y" [Ay], we replace the coefficients of "y" (-3 and 8) by the independent terms (20 and -192 respectively).