DO j=1,n-1
DO i=j+1,n
m = - A(i,j)/A(j,j)
DO k=j+1,n
A(i,k) = A(i,k) - m*A(j,k)
END DO
A(i,j) = m
END DO
END DO
The number of multiplications and divisions used is
For the backward substitution the algorithm that
b(n) = b(n)/A(n,n)
DO j=n-1,1,-1
DO k=j+1,n
b(j) = b(j) - A(j,k)*b(k)
END DO
b(j) = b(j)/A(j,j)
END DO
The number of multiplications is about .