The following table shows the unit shipping cost between cities, the supply at each origin city, and the demand at each destination city. Solve this minimization problem using the transportation simplex method and compute the optimal total cost. 
Definitions:
Bad Debts
Amounts owed to a company that are written off as uncollectible, typically from customers who fail to pay their invoices.
Credit Policy Relaxation
The act of making a company's criteria for extending credit more lenient, aiming to boost sales at the risk of higher bad debts.
Accounts Receivable
Unpaid dues from customers to a company for goods or services already delivered.
Zero Balance Accounts
A checking account in which a balance of zero is maintained by automatically transferring funds from a master account in an amount only large enough to cover checks presented.
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