Given, two X and Y matrices are rectangular matrices of $2\times 3$.
Then,
$2X=\left[ \begin{matrix}
17\times 2 & 5\times 2 & 19\times 2 \\
11\times 2 & 8\times 2 & 13\times 2 \\
\end{matrix} \right]$
$=\left[ \begin{matrix}
34 & 10 & 38 \\
22 & 16 & 26 \\
\end{matrix} \right]$
$3Y=\left[ \begin{matrix}
9\times 3 & 3\times 3 & 7\times 3 \\
1\times 3 & 6\times 3 & 5\times 3 \\
\end{matrix} \right]$
$=\left[ \begin{matrix}
27 & 9 & 21 \\
3 & 18 & 15 \\
\end{matrix} \right]$
Then,
$2X-3Y=\left[ \begin{matrix}
34-27 & 10-9 & 38-21 \\
22-3 & 16-18 & 26-15 \\
\end{matrix} \right]$
$=\left[ \begin{matrix}
7 & 1 & 17 \\
19 & -2 & 11 \\
\end{matrix} \right]$