Транспонирование матрицы

Dim a(1 To 2, 1 To 3), b(1 To 3, 1 To 2) As Single
Dim i As Integer, j As Integer
Private Sub CommandButton1_Click()
n = Val(TextBox2.Text)
m = Val(TextBox3.Text)
If n > 0 And m > 0 Then
Dim a(1 To 10, 1 To 20) As Integer
Dim b(1 To 20, 1 To 10) As Integer
Dim sa As String
Dim sf As String
For i = 1 To n
For j = 1 To m
a(i, j) = Rnd * 10
b(j, i) = a(i, j)
Next j
Next i
For i = 1 To m
For j = 1 To n
sa = sa + Format(b(i, j), "0.00") + Chr(13) + Chr(10)
sf = sf + Format(a(i, j), "0.00") + Chr(13) + Chr(10)
TextBox1.Text = TextBox1.Text + str(b(i, j))
TextBox4.Text = TextBox4.Text + str(a(i, j))
Next j
Next i
Else
MsgBox ("Ошибка")
End If
TextBox1.Text = sa
TextBox4.Text = sf
End Sub

Option Explicit
Private Sub CommandButton1_Click()
    Dim a() As Single, b() As Single, i As Integer, j As Integer
    Dim sa As String, sf As String, n As Integer, m As Integer
    n = Val(TextBox2.Text)
    m = Val(TextBox3.Text)
    If n > 0 And m > 0 Then
        ReDim a(1 To n, 1 To m), b(1 To m, 1 To n)
        For i = 1 To n
            For j = 1 To m
                a(i, j) = Rnd * 10
                b(j, i) = a(i, j)
                sa = sa & Format(a(i, j), "0.00") & vbTab
            Next j
            sa = sa & vbCrLf
        Next i
        For i = 1 To m
            For j = 1 To n
                sf = sf & Format(b(i, j), "0.00") & vbTab
            Next j
            sf = sf & vbCrLf
        Next i
        TextBox1.Text = sa
        TextBox4.Text = sf
    Else
        MsgBox ("Ошибка")
    End If
End Sub