Let us understand what cofactor of an element is.
A cofactor is the number you get when you remove the column and row of a designated element in a matrix, which is just a numerical grid in the form of a rectangle or a square.
The cofactor is always preceded by a positive (+) or negative (-) sign, depending whether the element is in a + or - position.
It is \(\begin{bmatrix}
+ &-& + \\[0.3em]
- & + &- \\[0.3em]
+ & - & +
\end{bmatrix}\)
Let us recall how to find the cofactor of any element :
If we are given with,
\(\begin{bmatrix}
a_{11} &a_{12}& a_{13} \\[0.3em]
a_{21} & a_{22} &a_{23} \\[0.3em]
a_{31} & a_{32} & a_{33}
\end{bmatrix}\)
Cofactor of any element say a11 is found by eliminating first row and first column.
Cofactor of a11 = \(\begin{bmatrix}
a_{22} &a_{23} \\[0.3em]
a_{32} & a_{33}
\end{bmatrix}\)
⇒ Cofactor of a12 = a21 × a33 – a23 × a31
The sign of cofactor of a12 is (-).
We are given that,

Thus, proved.