1. Collect a set of ranked ballots

2. 18 voters distribute their ballots in the following manner:
7:a>b>c
7:b>a>c
2:c>a>b
2:c>b>a

3. Based on a set of ranked ballots, compute the Pairwise Matrix

4. The complete Pairwise Matrix is:

5. Extract each of the defeats from the Pairwise Matrix

6. Sort the defeats from strongest to weakest

7. The sorted defeats are:
A>C Strength:14 Margin:10
B>C Strength:14 Margin:10

8. Starting with the strongest defeat, consider each defeat in sequence with previously kept defeats, if any. If two or more defeats are equivalent, those defeats are considered together with previously kept defeats, if any. If any defeat under consideration, which has not yet been kept, is a part of a cycle, it is rejected. If any defeat under consideration, which has not yet been kept, is not a part of a cycle, it is kept.

9. Since the defeats A>C & B>C are equivalent, we consider them together.
No cycles are created, so both are kept.

10. The winner or winners will be those alternatives which were not defeated

11. Since A & B both remain undefeated, after all defeats have been considered, it is a tie.

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