Option Explicit
Private Sub Command1_Click()
 1 :  Dim ma As Integer, na As Integer
     Dim mb As Integer, nb As Integer
     Dim a() As Single, b() As Single
     Dim Порог As Single
 5 :  Dim sa As Single, sb As Single
     Dim СигА As Boolean, СигВ As Boolean
     Cls
     ma = InputBox _
     ("Задайте количество строк матрицы а")
     na = InputBox _
     ("Задайте количество столбцов матрицы а")
 10 :  mb = InputBox _
     ("Задайте количество строк матрицы b")
     nb = InputBox _
     ("Задайте количество столбцов матрицы b")
     Порог = InputBox("Задайте Порог")
     Print "ma = "; ma, "na = "; na
     Print "mb = "; mb, "nb = "; nb
 15 :  Print "Порог = "; Порог
     ReDim a( 1  To ma,  1  To na)
     ReDim b( 1  To mb,  1  To nb)
     Print "Матрица a"
     Ввод_матрицы a
 20 :  Print "Матрица b"
     Ввод_матрицы b
     Sredn ma, na, a, Порог, sa, СигА
     Sredn mb, nb, b, Порог, sb, СигВ
     If СигА And СигВ Then
 25 :    If sa < sb Then
         Вычитание ma, na, a, sa
         Вычитание mb, nb, b, sa
       Else
         Вычитание ma, na, a, sb
 30 :      Вычитание mb, nb, b, sb
       End If
       Print "sa = "; sa, "sb = "; sb
       Print "Измененная матрица a"
       Вывод_матрицы a
 35 :    Print "Измененная матрица b"
       Вывод_матрицы b
     Else
       Print "Превышение нормы"
     End If
End Sub
Private Sub Command2_Click()
  End
End Sub
Private Sub Sredn(m As Integer, n As Integer, _
x() As Single, h As Single, _
Среднее As Single, Сигнал As Boolean)
 1 :   Dim i As Integer, j As Integer
  Dim Сумма As Single, Количество As Integer
  Сумма =  0 
  Количество =  0 
 5 :   For i =  1  To m
    For j =  1  To n
      If x(i, j) < h Then
        Сумма = Сумма + x(i, j)
        Количество = Количество +  1 
 10 :      End If
    Next
  Next
  If Количество >  0  Then
    Среднее = Сумма / Количество
 15 :    Сигнал = True
  Else
    Сигнал = False
  End If
End Sub
Private Sub Вычитание(m As Integer, _
n As Integer, x() As Single, v As Single)
  Dim i As Integer, j As Integer
  For i =  1  To m
    For j =  1  To n
      x(i, j) = x(i, j) - v
    Next
  Next
End Sub
Private Sub Ввод_матрицы(x() As Single)
 1 :   Dim i As Integer
     Dim i_min As Integer
     Dim i_max As Integer
     i_min = LBound(x,  1 )
 5 :   i_max = UBound(x,  1 )
     Dim j As Integer
     Dim j_min As Integer
     Dim j_max As Integer
     j_min = LBound(x,  2 )
 10 :  j_max = UBound(x,  2 )
     For i = i_min To i_max
       For j = j_min To j_max
         x(i, j) = InputBox _
         ("Элемент матрицы (" & i _
         & ", " & j & ") = ?", _
         "Ввод матрицы")
         Print x(i, j),
 15 :    Next
       Print
     Next
End Sub
Private Sub Вывод_матрицы(x() As Single)
 1 :   Dim i As Integer
     Dim i_min As Integer
     Dim i_max As Integer
     i_min = LBound(x,  1 )
 5 :   i_max = UBound(x,  1 )
     Dim j As Integer
     Dim j_min As Integer
     Dim j_max As Integer
     j_min = LBound(x,  2 )
 10 :  j_max = UBound(x,  2 )
     For i = i_min To i_max
       For j = j_min To j_max
         Print x(i, j),
       Next
 15 :    Print
     Next
End Sub