: Select the upper left (north-west) cell of the
transportation matrix and allocate the maximum possible value to X11 which is equal to min(a1,b1).
If allocation made is equal to the supply available at the first source (a1 in first row), then move vertically down to the cell (2,1).
If allocation made is equal to demand of the first destination (b1 in first column), then move horizontally to the cell (1,2).
If a1=b1 , then allocate X11= a1 or b1 and move to cell (2,2).
: Continue the process until an allocation is made in the south-east corner cell of the transportation table.