Balancing an Unbalanced Assignment problem using optimization techniques

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How can I balance the following assignment problem (where machines are to be assigned the jobs in optimal way such that the profit is maximized). Cost matrix is given in the problem.

Cost matrix is given in problem

First step is to convert it into minimization problem by subtracting all the entries in the matrix from maximum value in the matrix.

In next step, We try to balance the unbalanced problem i.e. adding dummy machines in this case. How to do this step? What should be row entries for dummy machines in matrix.