The row instruction is written next to Row 1, meaning that we are to replace Row 1 according to the instruction, 2R_{1} - 3R_{2}. In words, this means

- "Replace Row 1 (the top row) by 2 times the top minus 3 times the bottom."

Now, rewrite the top row, going from left to right, as follows:

**First entry: **

- 2(top) - 3(bottom) = 2(1) - 3(3) = 2 - 9 = -7.

Therefore, the first entry is -7.

**Second entry:**

- 2(top) - 3(bottom) = 2(-2) - 3(0) = -4 - 0 = -4.

This is the second entry.

**Third entry:**

- 2(top) - 3(bottom) = 2(5) - 3(9) = 10 - 27 = -17.

Thus, the new first row is

- [-7 -4 -17].

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