Since we don't have information about the rotation reference point, we can assume that it is about the origin.
A 90 degrees ccw rotation about the origin is the same as changing the x coordinate to y and y to -x.
Think of it this way.
Visualize the 3hr mark as the x-axis and 12hr mark as the y-axis, the tip of the hour hand as the (x, y) coordinates.
Observe what happens to the (x, y) coordinates when you rotate ccw by 90 degrees.
For the given matrix P = |-7 4 2| it seems that the format is |x1 x2 x3|
|3 -1 6| |y1 y2 y3|
To use matrix multiplication to perform the rotation, it would be easier to rewrite the matrix as
|x1 y1|
|x2 y2|
|x3 y3|
and multiply that by the rotation matrix.
|0 -1|
|1 0|
|x1 y1| |0 -1| |y1 -x1|
|x2 y2| * |1 0| = |y2 -x2|
|x3 y3| |y3 -x3|
Your operation would be
|-7 3| |0 -1|
|4 -1| * |1 0|
|2 6|
You obviously need to know how matrix multiplication works in order to get the final answer and understand why the rotation matrix works.