The given system of equation can be expressed can be represented in matrix form as AX = B, where
A=∣∣
∣∣11−12313−1−7∣∣
∣∣,X=∣∣
∣∣xyz∣∣
∣∣,B=∣∣
∣∣3101∣∣
∣∣
Now |A|=∣∣ ∣∣11−12313−1−7∣∣ ∣∣=1(−21+1)−1(−14−3)−1(−2−9)⇒−20+17+11=8≠0
C11=(−1)1+1∣∣∣31−1−7∣∣∣=−21+1=−20