ok so same as normal matrix except you have a line in place of the equals just take the coefients and use gausian ellimination
-1x-3y=-17 and 2x-6y-26 translates to [tex] \left[\begin{array}{ccc}-1&-3&|-17\\2&-6&|-26\end{array}\right] [/tex] now use gausian elimination multiply top row by 2 and add to 2nd collumn
[tex] \left[\begin{array}{ccc}-1&-3&|-17\\0&-12&|-60\end{array}\right] [/tex] divide bottom row by -12 [tex] \left[\begin{array}{ccc}-1&-3&|-17\\0&1&|5\end{array}\right] [/tex] now multiply last row by 3 and add to first row [tex] \left[\begin{array}{ccc}-1&0&|-2\\0&1&|5\end{array}\right] [/tex] times top row by -1 [tex] \left[\begin{array}{ccc}1&0&|2\\0&1&|5\end{array}\right] [/tex] x=2 y=5
