Total number of rows (R) = 30
Size of each element (W) = 2
Base Address (B) = 26500
Assuming lower bound of row(LBR) = 0
and lower bound of column (LBC) = 0
LOC(P[l][J]) = B+W[(I – LBR) + (J – LBC)*R]
LOC(P[20][10]) = 26500 + 2[(20 – 0) + (10 – 0) * 30]
= 26500 + 2[20 + 10 x 30]
= 26500 + 2[20 +300]
= 26500 + 2 x 320
= 26500 + 640
= 27140
Hence, Location of P[20][10] is 27140.