how do you solve by gaussian elimation

2x+y=3
3x-2y=1

manipulate the equations so that all elements below the main diagonal are zero.

So, subtract row 1 from 2/3 of row 2:

2x + y = 3
2x - 4/3 y = 2/3

2x + y = 1
-7/3 y = -7/3

y = 1
now plug that into row 1 to get x = 1