Step 1: Identify the matrix B. It is a 2x2 matrix given by B = | 2 3 | | 1 4 |.
Step 2: Write down the formula for the determinant of a 2x2 matrix. The formula is det(B) = (a*d) - (b*c), where a, b, c, and d are the elements of the matrix.
Step 3: Assign the values from the matrix to the variables: a = 2, b = 3, c = 1, d = 4.
Step 4: Substitute the values into the determinant formula: det(B) = (2*4) - (3*1).
Step 5: Calculate the first part: 2*4 = 8.
Step 6: Calculate the second part: 3*1 = 3.
Step 7: Subtract the second part from the first part: 8 - 3 = 5.
Step 8: Conclude that the determinant of matrix B is 5.