The flip function reverses the order of elements along one dimension. These are your matrices:
>> A = [4 90 6 8;3 91 5 7]
A =
4 90 6 8
3 91 5 7
>> B = [4 5 6 7;3 90 91 8]
B =
4 5 6 7
3 90 91 8
>> C = [6 3;7 4;5 8;90 91]
C =
6 3
7 4
5 8
90 91
None of your matrices are related to each other by flipping along any dimension. So it is not clear how you think flip will help you. Also, the algorithm for rearranging those element is not clear, so it is unlikely that you will get any particularly useful answer until you explain the rearrangement algorithm.
