Well done Pauline.
Here is a process for such puzzles.
Step 1. Add the row and columns up identifying which row/columns are not multiples of 4. Highlighted in blue in this table.
Step 2. In purple, record those columns that are already divisible by 4 and should not change.
Step3. Starting from the 1st row circled in row. Try 23-9=14 --> cannot be 9, 23-6=17--> cannot be 6, 23-7=16 --> good. Record the new total in the purple column.
Step 4. Repeat using the 3rd row noting that there must be two changes to affect two columns and you cannot change the 7 as it will affect the 4th column. Thus you must drop the 9 & 2.