If  is not invertible, then, due to 
fact,
the determinant is
 is not invertible, then, due to 
fact,
the determinant is  and the rank is smaller than
 and the rank is smaller than  . This does also hold for the transposed matrix, so that its determinant is again
. This does also hold for the transposed matrix, so that its determinant is again  . So suppose that
. So suppose that  is invertible. We reduce the statement in this case to the corresponding statement for the elementary matrices, which can be verified directly, see
exercise.
Because of
fact,
there exist
elementary matrices
 is invertible. We reduce the statement in this case to the corresponding statement for the elementary matrices, which can be verified directly, see
exercise.
Because of
fact,
there exist
elementary matrices
 such that
 such that
-   
is a
diagonal matrix.
Due to
exercise,
we have
-   
and
-   
The diagonal matrix  is not changed under transposing it. Since the determinants of the elementary matrices are also not changed under transposition, we get, using
fact,
 is not changed under transposing it. Since the determinants of the elementary matrices are also not changed under transposition, we get, using
fact,
