Computing AB: using row-of-A into column-of-B,
Row 1: (1)(2)+(2)(1)=2+2=4 and (1)(0)+(2)(2)=0+4=4.
Row 2: (3)(2)+(4)(1)=6+4=10 and (3)(0)+(4)(2)=0+8=8.
So AB=(41048).
Computing BA: using row-of-B into column-of-A,
Row 1: (2)(1)+(0)(3)=2+0=2 and (2)(2)+(0)(4)=4+0=4.
Row 2: (1)(1)+(2)(3)=1+6=7 and (1)(2)+(2)(4)=2+8=10.
So BA=(27410).
Comparing entry by entry, AB's (1,1) entry is 4 while BA's is 2 — already different, so AB=BA without needing to compare every entry.
Independent check: recompute the (2,1) entry of AB using the general 2×2 formula from Section 3, (AB)21=ce+dg with A=(acbd)=(1324) and B=(egfh)=(2102): ce+dg=(3)(2)+(4)(1)=6+4=10, matching the value found above.
✓Final answer
AB=(41048)=(27410)=BA.