Using - C
  
 Source Code
  

    
      #include<stdio.h>

      void main() {
        int rows, cols, i,j;
        printf("Enter number of rows:  ");
        scanf("%d",&rows);
        printf("Enter number of columns:  ");
        scanf("%d",&cols);
        int a[rows][cols], b[rows][cols], c[rows][cols];
      
        printf("Enter Elements of 1st Matrix: \n");
        for(i=0; i < rows; i++) {
          for(j=0; j < cols; j++) {
            scanf("%d",&a[i][j]);
          }
        }
        printf("Enter Elements of 2nd Matrix: \n");
        for(i=0; i < rows; i++) {
          for(j=0; j < cols; j++) {
            scanf("%d",&b[i][j]);
          }
        }
      
        for(i=0; i < rows; i++) {
          for(j=0; j < cols; j++) {
            c[i][j] = a[i][j] - b[i][j];
          }
        }
      
        printf("\n\nDIFFERENCE OF TWO MATRICES:\n");
        for(i=0; i < rows; i++) {
          for(j=0; j < cols; j++) {
            printf("%d  ",c[i][j]);
          }
          printf("\n");
        }
      }
 

Enter number of rows:  2
Enter number of columns:  2
Enter Elements of 1st Matrix:
35   30
28   24
Enter Elements of 2nd Matrix:
10   12
15   20
  
  
DIFFERENCE OF TWO MATRICES:
25   18
13   4

        
Using - C++
        
 Source Code
        

        
          #include<iostream>
using namespace std;

int main() {
	int rows, cols, i,j;
	cout<< "Enter number of rows:  ";
	cin>> rows;
	cout<< "Enter number of columns:  ";
	cin>> cols;
	int a[rows][cols], b[rows][cols], c[rows][cols];

	cout<< "Enter Elements of 1st Matrix: \n";
	for(i=0; i < rows; i++) {
		for(j=0; j < cols; j++) {
			cin>> a[i][j];
		}
	}
	cout<< "Enter Elements of 2nd Matrix: \n";
	for(i=0; i < rows; i++) {
		for(j=0; j < cols; j++) {
			cin>> b[i][j];
		}
	}

	for(i=0; i < rows; i++) {
		for(j=0; j < cols; j++) {
			c[i][j] = a[i][j] - b[i][j];
		}
	}

	cout<< "\n\nDIFFERENCE OF TWO MATRICES:\n";
	for(i=0; i < rows; i++){
		for(j=0; j < cols; j++){
			cout<< c[i][j]<< "  ";
		}
		cout<< "\n";
	}
}

Enter number of rows:  3
Enter number of columns:  3
Enter Elements of 1st Matrix:
45   38   42
36   58   68
54   56   70
Enter Elements of 2nd Matrix:
22   30   35
26   25   50
32   23   59
  
  
DIFFERENCE OF TWO MATRICES:
23   8     7
10   33   18
22   33   11