Here is a solution based on TikZ. Basic hints are:
- change matrix separator to not have problems with the
align environment;
- fix the
baseline position and inner sep to adapt dimension.
The code:
\documentclass{article}
\usepackage{amsmath,amssymb}
\usepackage{tikz}
\usetikzlibrary{matrix,calc}
\begin{document}
\begin{align*}
P^{\ast}_{t+1} &= P_{t+1} + D_{t,t+1} - B_{t,t+1} \\
&=
\left(
\begin{array}{llll}
1110 & 110 & 10 & 10 \\
45 & 440 & 45 & 0 \\
70 & 75 & 770 & 70 \\
35 & 30 & 30 & 330 \\
\end{array}
\right)+
\begin{tikzpicture}[baseline=-0.1cm]
%\let\&=\pgfmatrixnextcell % <= one choice to change col separator
\matrix[matrix of math nodes,left delimiter=(,right delimiter=),inner sep=2.5pt,
ampersand replacement=\&] % <= to change col separator for align env
{
\node {44.05}; \& \node{3.36};\& \node {0.53}; \& \node{0.24}; \\
\node {1.79}; \& \node{13.44};\& \node {2.37}; \& \node{0.00}; \\
\node {2.78}; \& \node{2.29}; \&\node {40.53}; \& \node{1.71}; \\
\node(a) {1.39}; \& \node(b){0.92};\& \node(c) {1.58}; \& \node(d){8.05}; \\
};
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
\foreach \x/\xtext in {a/50.01,b/20.01,c/45.01,d/10.00}{
% line below last row
\draw ($(\x.south)-(0.3,0.1)$) -- ($(\x.south)+(0.3,-0.1)$);
% sums
\node[shift=(\x.south),yshift=-0.45cm](0,0) {\xtext} ;
}
\end{tikzpicture}
-
\left(
\begin{array}{llll}
80 & 0 & 0 & 0 \\
0 & 25 & 0 & 0 \\
0 & 0 & 40 & 0 \\
0 & 0 & 0 & 40 \\
\end{array}
\right)
\end{align*}
\end{document}
Graphical result:

IMPROVEMENT
It is also possible change the code of the picture into (with the same final output):
\begin{tikzpicture}[baseline=-0.1cm]
\matrix(m)[matrix of math nodes,left delimiter=(,right delimiter=),inner sep=2.5pt,ampersand replacement=\&]
{
44.05 \& 3.36 \& 0.53 \& 0.24 \\
1.79 \& 13.44 \& 2.37 \& 0.00 \\
2.78 \& 2.29 \& 40.53 \& 1.71 \\
1.39 \& 0.92 \& 1.58 \& 8.05 \\
};
%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%%
\foreach \x/\xtext in {m-4-1/50.01,m-4-2/20.01,m-4-3/45.01,m-4-4/10.00}{
% line below last row
\draw ($(\x.south)-(0.3,0.1)$) -- ($(\x.south)+(0.3,-0.1)$);
% sums
\node[shift=(\x.south),yshift=-0.45cm](0,0) {\xtext} ;
}
\end{tikzpicture}
eqnarrayis depreciated, and most folks recommend something from theamsmathpackage- have a look at eqnarray-vs-align – cmhughes May 21 '12 at 15:54