Транспонированние матрицы, в чем ошибка? - VBA

 m(j, i) = X(i, j)

Sub процедуры()
 
Dim C(4, 4) As Integer
Dim D(3, 3) As Integer
Dim Title As String
Dim Title2 As String
Dim xtc(4) As Integer
Dim xtd(3) As Integer
 
Title = "Заполнение двумерного массива C"
Title = "Заполнение двумерного массива D"
For i = 1 To 4
 For j = 1 To 4
 C(i, j) = InputBox("Введите C(" & i & ", " & j & "):", Title)
 Worksheets("Лист1").Cells(i + 1, j + 1) = C(i, j)
 Next j
 Next i
 
For i = 1 To 3
 For j = 1 To 3
 D(i, j) = InputBox("Введите D(" & i & ", " & j & "):", Title2)
 Worksheets("Лист2").Cells(i + 1, j) = D(i, j)
 Next j
 Next i
 MsgBox "xt1="
Call Tran(C, 4, kc, xtc)
MsgBox "xt2="
Call Tran(D, 3, kd, xtd)
koll = kc + kd
MsgBox ("Количество симметричных матриц=" & koll)
 End Sub
 
 Sub Tran(X, N, k, m)

 For i = 1 To N
 For j = 1 To N
 
 m(j, i) = X(i, j)
 
 Next j
Next i
 k = 1
For i = 1 To N
 For j = 1 To N

If m(i, j) <> X(i, j) Then k = 0: Exit For
 Next j
Next i
End Sub