Multiplying C1, C2, C3 by a, b, c, respectively, and taking a, b, c common from R1, R2, R3, respectively, we get
Taking a2 + b2 + c2 common from C1, we get
= (a2 + b2 + c2)2 cos2ϕ {by property since all elements are zero below leading diagonal}
= 12 cos2ϕ = cos2ϕ, which is independent of a, b and c.