The second tableau is the following.

x	y	z	s	t	u	p		Ans
7	0	1	1	0	0	0		6
1	2	0	0	1	0	0		20
28	3	0	4	0	1	0		6
20	2	0	3	0	0	1		18

The most negative number in the bottom row is the 2, so the pivot column is the "y"-column (shown in color above). For the pivot, we must choose between the 2 and the 3 in that column (0 can't be a pivot). The test ratio for the 2 is 20/2 = 10, while the test rtio for the 3 is 6/3 = 2. Since this is the smaller test ratio, we choose the 3 as the pivot:

x	y	z	s	t	u	p		Ans
7	0	1	1	0	0	0		6
1	2	0	0	1	0	0		20	3R2 2R3
28	3	0	4	0	1	0		6
20	2	0	3	0	0	1		18	3R4 + 2R3

x	y	z	s	t	u	p		Ans
7	0	1	1	0	0	0		6
59	0	0	8	3	2	0		48
28	3	0	4	0	1	0		6
4	0	0	1	0	2	3		66

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