Question

this is what i have so far for the following problem but i don't know what to do next:

Use the simplex method to solve the linear programming problem

minimize W = 4 y1 + 2y2
subject to:
3y1+2y2>=60
4y1+y2>=40
y1>=0,y2>=0


so this is how i started it:

i did it in the form of a matrix

3 2 60
4 1 40
------------
4 2 0


then i did the flip on the side

3 4 4
2 1 2
------------
60 40 0


I am just trying to follow the book but after i do the fliping thing i have trouble with the next steps: