работа с процедурами

Sub main()
Dim A(3, 3)
Dim B(3, 3)
Dim C
For i = 0 To 3
  For j = 0 To 3
    A(j, i) = i * 10 + j
    B(i, j) = i + j * 10
  Next j
Next i
 
C = DiffMatrix(MUmnoj(Transp(A), B), MUmnoj(Transp(B), A))
End Sub
 
Function Transp(ByVal Arr) 'транспонирование
Dim tmpArr()
L1 = LBound(Arr, 1)
L2 = LBound(Arr, 2)
U1 = UBound(Arr, 1)
U2 = UBound(Arr, 2)
ReDim tmpArr(L2 To U2, L1 To U1)
For i = L1 To U1
  For j = L2 To U2
    tmpArr(j, i) = Arr(i, j)
  Next j
Next i
Transp = tmpArr
End Function
 
Function DiffMatrix(ByVal Arr1, ByVal Arr2) 'вычитание матриц
Dim tmpArr()
L1 = LBound(Arr1, 1)
L2 = LBound(Arr1, 2)
U1 = UBound(Arr1, 1)
U2 = UBound(Arr1, 2)
ReDim tmpArr(L2 To U2, L1 To U1)
For i = L1 To U1
  For j = L2 To U2
    tmpArr(i, j) = Arr1(i, j) - Arr2(i, j)
  Next j
Next i
DiffMatrix = tmpArr
End Function
 
Function MUmnoj(ByVal Arr1, ByVal Arr2) 'умножение матриц
Dim tmpArr()
L11 = LBound(Arr1, 1)
L12 = LBound(Arr1, 2)
U11 = UBound(Arr1, 1)
U12 = UBound(Arr1, 2)
L21 = LBound(Arr1, 1)
L22 = LBound(Arr1, 2)
U21 = UBound(Arr1, 1)
U22 = UBound(Arr1, 2)
ReDim tmpArr(L11 To U11, L22 To U22)
For i = L11 To U11
  For j = L22 To U22
    For n = L12 To U12
      tmpArr(i, j) = tmpArr(i, j) + Arr1(i, n) * Arr2(n, j)
    Next n
  Next j
Next i
MUmnoj = tmpArr
End Function

For i = 0 To 3
  For j = 0 To 3
    A(j, i) = i * 10 + j
    B(i, j) = i + j * 10
  Next j
Next i