Not completely sure what you are asking, but the area of a square with the side lengths of 230m would be 230*230=52,900.
The given operation involves just swapping the two rows, so carrying out

on the matrix gives
X is 7 and y is 2 I am pretty sure
Hey!
-----------------------------------------------
Steps To Solve:
~Turn into decimal
15% = 0.15
~Multiply
25.65 x 0.15 = 3.8475
-----------------------------------------------
Answer:
Matthew will give the waitress $3.8475 for a tip.
-----------------------------------------------
Hope This Helped! Good Luck!