PQ = $\left(\begin{array}{cc}\mathrm{y}& 8\\ 3& 2\end{array}\right)$$\left(\begin{array}{cc}-3& -5\\ -4& \mathrm{x}\end{array}\right)$ = $\left(\begin{array}{cc}\mathrm{-3y\; -\; 32}& \mathrm{-5y\; +\; 8x}\\ \mathrm{-9\; -\; 8}& \mathrm{-15\; +\; 2x}\end{array}\right)$

PQ = $\left(\begin{array}{cc}\mathrm{-3y\; -\; 32}& \mathrm{-5y\; +\; 8x}\\ -17& \mathrm{-15\; +\; 2x}\end{array}\right)$

PQ = R

$\left(\begin{array}{cc}\mathrm{-3y\; -\; 32}& \mathrm{-5y\; +\; 8x}\\ -17& \mathrm{-15\; +\; 2x}\end{array}\right)$ = $\left(\begin{array}{cc}-56& -93\\ \mathrm{z}& -27\end{array}\right)$

-3y - 32 = -59

-3y = -59 + 32

-3y = -27

Divide both sides by -3

y = $\frac{-27}{-3}$ = 9

-15 + 2x = -27

2x = -27 + 15

2x = -12

Divide both sides by 2

x = $\frac{-12}{2}$ = -6

z = -17