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Identify the Elementary Row Operation Being Performed to Obtain the New

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Identify the elementary row operation being performed to obtain the new row-equivalent matrix. ​
Original Matrix New Row-Equivalent Matrix [461419]\left[ \begin{array} { c c c } - 4 & 6 & 1 \\4 & - 1 & - 9\end{array} \right] [20053419]\left[ \begin{array} { c c c } 20 & 0 & - 53 \\4 & - 1 & - 9\end{array} \right]

Grasp the concepts of bond coupon payments and how they're determined.
Understand the taxation of imputed interest on zero-coupon bonds.
Comprehend how lease financing affects a company's balance sheet.
Explain the valuation process for securities, focusing on stocks and bonds.

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