xlMatrix series: Subtracting 2 matrixes

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Function xlMSUB(M1, M2)     Dim rslt()     Dim i, j     Dim rws1, rws2, cls1, cls2         rws1 = M1.Rows.Count     cls1 = M1.Columns.Count     rws2 = M2.Rows.Count     cls2 = M2.Columns.Count     ReDim rslt(1 To rws1, 1 To cls1)         If (rws1 <> rws2) Or (cls1 <> cls2) Then         xlMSUB = "xlERR1"     Else         For i = 1 To rws1             For j = 1 To cls1                 rslt(i, j) = M1(i, j) - M2(i, j)             Next j         Next i         xlMSUB = rslt     End If          End Function