To find the minors and cofactors of the elements of the given determinant:

$$C_{11} = (-1)^{1+1} M_{11} = (1)(4) = 4$$

For element $a_{12} = 2$:

$$C_{12} = (-1)^{1+2} M_{12} = (-1)(-26) = 26$$

For element $a_{13} = -3$:

$$C_{13} = (-1)^{1+3} M_{13} = (1)(2) = 2$$

For element $a_{21} = -2$:

$$C_{21} = (-1)^{2+1} M_{21} = (-1)(3) = -3$$

For element $a_{22} = 0$:

$$C_{22} = (-1)^{2+2} M_{22} = (1)(18) = 18$$

For element $a_{23} = 4$:

$$C_{23} = (-1)^{2+3} M_{23} = (-1)(-11) = 11$$

For element $a_{31} = 5$:

$$C_{31} = (-1)^{3+1} M_{31} = (1)(8) = 8$$

For element $a_{32} = -1$:

$$C_{32} = (-1)^{3+2} M_{32} = (-1)(-2) = 2$$

For element $a_{33} = 3$:

$$C_{33} = (-1)^{3+3} M_{33} = (1)(4) = 4$$

The minors and cofactors are:

• $M_{11} = 4$, $C_{11} = 4$
• $M_{12} = -26$, $C_{12} = 26$
• $M_{13} = 2$, $C_{13} = 2$
• $M_{21} = 3$, $C_{21} = -3$
• $M_{22} = 18$, $C_{22} = 18$
• $M_{23} = -11$, $C_{23} = 11$
• $M_{31} = 8$, $C_{31} = 8$
• $M_{32} = -2$, $C_{32} = 2$
• $M_{33} = 4$, $C_{33} = 4$

The matrix of minors is:

$$\begin{bmatrix} 4 & -26 & 2 \\ 3 & 18 & -11 \\ 8 & -2 & 4 \end{bmatrix}$$

The matrix of cofactors is:

$$\boxed{\begin{bmatrix} 4 & 26 & 2 \\ -3 & 18 & 11 \\ 8 & 2 & 4 \end{bmatrix}}$$