Based on the transportation table shown, improvement index for cell $3$B using Sea of Gallea Method as an intial solution will be:

$\backslash$table$[[$To$,\backslash$table$[[$Dentimerion$],[$A$]],\backslash$table$[[$Destination$],[$E$]],\backslash$table$[[$Dentimanten$],[$C$]],$Supply$],[$Sewree $x,15,6,16,320],[$Source $2,1z,8,12,160],[$Source $3,10,13,6,120],[$Dean and,$200,160,240,]]$