[tex]\frac{2k^2}{2k+k} = \frac{2}{3}k[/tex]
in your first line of your second matrix:
[tex]3k+ \frac{2}{3}k = \frac{9}{3}k + \frac{2}{3}k = \frac{11}{3}k[/tex]
so you're good there once you do the arithmetic.
second line... hmmm.
[tex]-\frac{2k^2}{2k+k}x_1 +\left(\frac{2k^2}{2k+k} + \frac{4k^2}{4k+k} \right)x_2[/tex]
[tex]\frac{2}{3}k + \frac{4}{5}k = \frac{10+12}{15}k = \frac{22}{15}k[/tex]
I see no problems except that you're not combining like terms but instead writing those terms as separate matrix entries.