Answer
A linear equation of the multiplication matrix containing three unknown variables $ x,y,z $ is:
$\begin{align}
& {{a}_{11}}x+{{a}_{12}}y+{{a}_{13}}z={{b}_{1}} \\
& {{a}_{21}}x+{{a}_{22}}y+{{a}_{23}}z={{b}_{2}} \\
& {{a}_{31}}x+{{a}_{32}}y+{{a}_{33}}z={{b}_{3}}
\end{align}$
Work Step by Step
See below: