Source: https://www.researchgate.net/profile/Surjit-Paul/publication/323280800_A_NOVEL_INITIAL_BASIC_FEASIBLE_SOLUTION_METHOD_FOR_TRANSPORTATION_PROBLEM/links/5a9423daa6fdccecff064180/A-NOVEL-INITIAL-BASIC-FEASIBLE-SOLUTION-METHOD-FOR-TRANSPORTATION-PROBLEM.pdf