The matrix A is of order 3×2 and B is of order 2×3. Thus, both the products AB and BA are defined.
Now, AB=(8−7−2403)(9−326−1−5)
=(72−42−24+716+35−18+246−4−4−200+180−30−15)=(30−175162−2418−3−15)
Similarly,
BA=(9−326−1−5)(8−7−2403)=(78−6950−61) (Note that AB≠BA)