 Of these the minimum is 5, so row 3 must be the pivot row.Performing the pivot produces

Now columns 4 and 5 represent the basic variables "z" and "s" and the corresponding basic feasible solution is 

For the next step, there are no positive entries in the objective row and in fact
so the minimum value of "Z" is −20.In general, a linear program will not be given in canonical form and an equivalent canonical tableau must be found before the simplex algorithm can start.