Concept:
We are given the matrix equation
\[
PQ-RS=O,
\]
where \(O\) is the null matrix.
Rearranging,
\[
RS=PQ.
\]
Since \(R\) is non-singular, pre-multiply both sides by \(R^{-1}\):
\[
R^{-1}RS=R^{-1}PQ
\]
\[
\boxed{S=R^{-1}PQ.}
\]
Step 1: Compute the matrix product \(PQ\).
\[
P=
\begin{bmatrix}
2 & -1\\
3 & 4
\end{bmatrix},
\qquad
Q=
\begin{bmatrix}
5 & 2\\
7 & 4
\end{bmatrix}.
\]
\[
PQ=
\begin{bmatrix}
2 & -1\\
3 & 4
\end{bmatrix}
\begin{bmatrix}
5 & 2\\
7 & 4
\end{bmatrix}
=
\begin{bmatrix}
(2)(5)+(-1)(7) & (2)(2)+(-1)(4)\\
(3)(5)+(4)(7) & (3)(2)+(4)(4)
\end{bmatrix}.
\]
\[
PQ=
\begin{bmatrix}
10-7 & 4-4\\
15+28 & 6+16
\end{bmatrix}
=
\begin{bmatrix}
3 & 0\\
43 & 22
\end{bmatrix}.
\]
Step 2: Find the determinant and verify that \(R\) is invertible.
\[
R=
\begin{bmatrix}
2 & 5\\
3 & 8
\end{bmatrix}.
\]
Its determinant is
\[
|R|=(2)(8)-(5)(3)=16-15=1.
\]
Since
\[
|R|=1\ne0,
\]
the inverse of \(R\) exists.
Step 3: Find the inverse of \(R\).
Using the inverse formula for a \(2\times2\) matrix,
\[
R^{-1}
=
\frac{1}{|R|}
\begin{bmatrix}
8 & -5\\
-3 & 2
\end{bmatrix}
=
\begin{bmatrix}
8 & -5\\
-3 & 2
\end{bmatrix}.
\]
Step 4: Calculate \(S=R^{-1}PQ\).
\[
S=
\begin{bmatrix}
8 & -5\\
-3 & 2
\end{bmatrix}
\begin{bmatrix}
3 & 0\\
43 & 22
\end{bmatrix}.
\]
Multiplying,
\[
S=
\begin{bmatrix}
(8)(3)+(-5)(43) & (8)(0)+(-5)(22)\\
(-3)(3)+(2)(43) & (-3)(0)+(2)(22)
\end{bmatrix}.
\]
\[
S=
\begin{bmatrix}
24-215 & 0-110\\
-9+86 & 0+44
\end{bmatrix}
=
\begin{bmatrix}
-191 & -110\\
77 & 44
\end{bmatrix}.
\]
Hence,
\[
\boxed{
S=
\begin{bmatrix}
-191 & -110\\
77 & 44
\end{bmatrix}
}
\]