How many invertible $2\times2$ matrices over $\mathbb{Z}_{26}:=\mathbb{Z}/26\mathbb{Z}$ are there?
Writing $\begin{pmatrix}a & b \\ c & d\end{pmatrix},$ then both of the relations $2\nmid ad-bc$ and $13\nmid ad-bc$ must hold. It yields that $a$ and $b$ cannot be simultaneously divisible by $2$ nor by $13$ – we get that there are $26^2-13^2-2^2+1$ possible pairs $(a,b).$
But what about the bottom row? I know there are $(13^2-13)(2^2-2)$ possible pairs, but I cannot find any combinatorial reasoning (of course the number may be written in other forms as well, like $26^2-2\cdot13^2-13\cdot2^2+26$ or $26^2-26\cdot13-26\cdot2+26$ etc., but none of them helped me to get "a combinatorial idea behind").
Remark: I know about this topic, from it I would get the number of the matrices immediately, but it requires some uneasy theory. On the other hand, using PIE I can get one factor/part of the number immediately. That is why I believe there may be "easier", more combinatorial, solution.