with(LinearAlgebra):
cramer:=proc(A,B)
  local n,d,X,V,i;
  n:=upperbound(A,2);
  d:=Determinant(A);
  X:=Vector(n,0);
  for i from 1 to n do
    V:=A(1..-1,i);
    A(1..-1,i):=B;
    X[i]:=Determinant(A)/d;
    A(1..-1,i):=V;
  od;
  X;
end:

A:=Matrix([[2,-1,5,1],[3,2,2,-6],[1,3,3,-1],[5,-2,-3,3]]):
B:=Vector([-3,-32,-47,49]):
printf("%a",cramer(A,B));