Step 1: Understanding the Question:
The problem presents a $3 \times 3$ square matrix $A$. We need to compute the three individual cofactors corresponding specifically to the elements situated along the second row ($a_{21}$, $a_{22}$, and $a_{23}$).
Step 2: Key Formula or Approach:
The cofactor $C_{ij}$ of an element $a_{ij}$ located in row $i$ and column $j$ of a matrix is calculated using the formula:
$$C_{ij} = (-1)^{i+j} M_{ij}$$
Where $M_{ij}$ is the minor determinant obtained by completely deleting the $i$-th row and $j$-th column of matrix $A$. For the second row ($i=2$), the sign multipliers are:
$$(-1)^{2+1} = -1, \quad (-1)^{2+2} = +1, \quad (-1)^{2+3} = -1$$
Step 3: Detailed Explanation:
Let's compute the cofactors for each element of the second row systematically:
1. For element $a_{21} = -4$ (Row 2, Column 1):
Delete row 2 and column 1 to isolate the minor matrix:
$$C_{21} = (-1)^{2+1} \begin{vmatrix} 6 & 3 \\ -7 & 3 \end{vmatrix} = -1 \times [ (6 \times 3) - (3 \times -7) ]$$
$$C_{21} = -1 \times [ 18 - (-21) ] = -1 \times (18 + 21) = -39$$
2. For element $a_{22} = 3$ (Row 2, Column 2):
Delete row 2 and column 2 to isolate the minor matrix:
$$C_{22} = (-1)^{2+2} \begin{vmatrix} 5 & 3 \\ -4 & 3 \end{vmatrix} = +1 \times [ (5 \times 3) - (3 \times -4) ]$$
$$C_{22} = +1 \times [ 15 - (-12) ] = 15 + 12 = 27$$
3. For element $a_{23} = 2$ (Row 2, Column 3):
Delete row 2 and column 3 to isolate the minor matrix:
$$C_{23} = (-1)^{2+3} \begin{vmatrix} 5 & 6 \\ -4 & -7 \end{vmatrix} = -1 \times [ (5 \times -7) - (6 \times -4) ]$$
$$C_{23} = -1 \times [ -35 - (-24) ] = -1 \times ( -35 + 24 ) = -1 \times (-11) = 11$$
Assembling our three calculated cofactors in order gives: $-39, 27, 11$. This perfectly matches option (B).
Step 4: Final Answer:
The cofactors of the elements of the second row are $-39, 27, 11$, which corresponds to option (B).