Step 1 :Consider the simplex tableau given below.
Step 2 :Identify the pivot element. The pivot element is located in column 1 and row 1.
Step 3 :Determine the entering variable. The entering variable is \(x_{1}\).
Step 4 :Determine the exiting variable. The exiting variable is \(s_{1}\).
Step 5 :\(\boxed{\text{Final Answer: The entering variable is } x_{1} \text{ and the exiting variable is } s_{1}}\)