LetÂ
Co-factors of the elements of first row of | A | are
i.e. 2, –9, — 6 respectively.
Co-factors of the elements of second row of | A | are
i.e. 0, – 2, – 1 respectively.
Co-factors of the elements of third row of | A | are
i.e.  – 1, 3, 2 respectively.