I don't have a solution, but I do have some comments related to this:
I am not professional so it most contain some thing not good programing practice.
Your class members should all have access modifiers (public, private, or protected) applied. Without this, they are all public or package private.

Was there a reason you created a second class just for the main? The main can be part of the class it's accessing.

You should set a default close operation on your JFrame so it can be closed without using CTRL-C

Your indentation seems to be random. Especially here:
Code:
		for ( int i=0 ; i < m1+2 ; i++){
			for ( int j=0 ; j <= n1+m1 ; j++){
				if ( j >= m1+n1-1 && (i == 0 || i == 1 || i == m1+1 ))
			        continue;
				else
					if ( j == n1+m1)//last column
					   s[i] += "  " + b2[i-2];
					else {
						if ( i == 0 ) //all variables coefficients
							s[i] +="  " + c[j];
						else
							if ( i == 1) //all variables names
								s[i] += "   " + "X" + (j+1);
							else
								if ( i == m1+1) // Zj - Cj
									s[i] += "  " + zMc[j];
								else 
									if ( j == 0 ) // basic variables coefficients
										s[i] += cb[i-2] + "  X" + (n1+i-1);
									else // values of a
									    s[i] += "  " + a[i-2][j-1]; 
						}
It was really difficult to see what was going on.

Don't put code statements right after opening brackets (i.e. { i=0; ), especially right at the start of classes or methods..

Don't put closing brackets right after code (i.e. x-0; } ), it makes them hard to find.

You should consider always using brackets with loop and if constructs. This makes the code clearer and protects you from bugs if you go back and add another line later.

Be consistent about code formatting. Decide on a single style and use it.

You might also consider using more descriptive names for your variables. Names like f, p1, p2, n1, etc. confuse other readers and will only make things hard for you when you come back to read the code later.

Putting most of the above together and you get the following:
Code:
import java.awt.*;
import java.awt.event.ActionEvent;
import java.awt.event.ActionListener;

import javax.swing.*;

class Equations extends JFrame implements ActionListener
{

    JTextField[][] t;
    JLabel[][] l;
    JTextField[] b1;
    JRadioButton[] less, greater;
    float[][] a;
    float[] b2, c, cb, zMc;
    public int n1, m1;
    JButton d, con;
    JPanel[] panel1, panel2;
    int ch;

    public Equations(int n, int m)
    {
        ch = 0;
        n1 = n;
        m1 = m;
        // Create Panels
        JPanel p1 = new JPanel();
        p1.setLayout(new GridLayout(m1 + 1, 1));
        JPanel p2 = new JPanel();
        panel1 = new JPanel[m1];
        for (int i = 0; i < m1; i++)
        {
            panel1[i] = new JPanel();
        }
        panel2 = new JPanel[m1];
        for (int i = 0; i < m1; i++)
        {
            panel2[i] = new JPanel();
        }

        t = new JTextField[m1][n1];
        l = new JLabel[m1][n1];
        b1 = new JTextField[m1];
        less = new JRadioButton[m1 - 1];
        greater = new JRadioButton[m1 - 1];
        for (int i = 0; i < m - 1; i++)
        {
            less[i] = new JRadioButton("<=");
            greater[i] = new JRadioButton(">=");
            less[i].addActionListener(this);
            greater[i].addActionListener(this);
        }
        a = new float[m1 - 1][n1 + m1 - 1];
        b2 = new float[m1 - 1];
        c = new float[n1 + m1 - 1];
        zMc = new float[n1 + m1 - 1];
        cb = new float[m1 - 1];

        // Create Textfields & Labels & add them
        panel1[0].add(new JLabel("z ="));
        for (int i = 0; i < m1; i++)
        {
            for (int j = 0; j < n1; j++)
            {
                t[i][j] = new JTextField(2);
                l[i][j] = new JLabel("x" + (j + 1));
                panel1[i].add(t[i][j]);
                panel1[i].add(l[i][j]);
                if (j + 1 == n1 && i != 0)
                {
                    panel1[i].add(less[i - 1]);
                    panel1[i].add(greater[i - 1]);
                    b1[i - 1] = new JTextField(2);
                    panel1[i].add(b1[i - 1]);
                }
                else
                {
                    if (j + 1 != n1)
                    {
                        panel1[i].add(new JLabel("+"));
                    }
                }
            }
            p1.add(panel1[i]);
        }

        d = new JButton("insert");
        d.addActionListener(this);
        p2.add(d);
        con = new JButton("convert");
        con.addActionListener(this);
        p2.add(con);
        p1.add(p2);

        add(p1);
    }

    // ///////////// Events ///////////////////

    public void actionPerformed(ActionEvent e)
    {
        if (e.getSource() == d)
        {
            insert();
            insertT();
        }
        if (e.getSource() == con)
        {
            convert();
        }
    }

    // ///////////// Convert Inequality to Equalities///////////////////

    public void convert()
    {
        JFrame f = new JFrame();
        JPanel p2 = new JPanel();
        p2.setLayout(new GridLayout(m1, 1));

        panel2[0].add(new JLabel("z ="));

        for (int i = 0; i < m1; i++)
        {
            for (int j = 0; j <= n1; j++)
            {
                if (i == 0 && j == n1)
                    continue;
                if (j == n1)
                {
                    if (less[i - 1].isSelected())
                    {
                        panel2[i].add(new JLabel(" + x" + (n1 + i)));
                    }
                    else
                    {
                        panel2[i].add(new JLabel(" - x" + (n1 + i)));
                    }
                    panel2[i].add(new JLabel(" = " + b1[i - 1].getText()));
                    continue;
                }
                panel2[i].add(new JLabel(t[i][j].getText() + "x" + (j + 1)));

                if (j + 1 != n1)
                {
                    panel2[i].add(new JLabel("+"));
                }

            }
            p2.add(panel2[i]);
        }

        f.add(p2);
        f.setVisible(true);
        f.setSize(200, 200);
    }

    // //////////////Fill The Arrays//////////////////
    void insert()
    {
        for (int i = 0; i < m1; i++)
        {
            for (int j = 0; j <= n1; j++)
            {
                if (i == 0)
                {
                    if (j == n1)
                    {
                        continue;
                    }
                    else
                    {
                        c[j] = Integer.parseInt(t[i][j].getText());
                        // System.out.print(c[j]);
                    }
                }
                else if (j == n1)
                {
                    b2[i - 1] = Integer.parseInt(b1[i - 1].getText());
                    // System.out.print(b2[i-1]);
                }
                else
                {
                    a[i - 1][j] = Integer.parseInt(t[i][j].getText());
                    // System.out.print(a[i-1][j]);
                }

            }
            // System.out.println();
        }

        // Complete filling array a[][]
        for (int i = 0; i < m1 - 1; i++)
        {
            for (int j = n1; j < n1 + m1 - 1; j++)
            {
                if (i + n1 == j)
                {
                    if (less[i].isSelected())
                    {
                        a[i][j] = 1;
                    }
                    else
                    {
                        a[i][j] = -1;
                    }
                }
            }
        }

    }

    // ///////////// Insert The Values into Table ///////////////////

    public void insertT()
    {
        calculateZminC();

        String[] s = new String[m1 + 2];
        for (int i = 0; i < m1 + 2; i++)
        {
            s[i] = new String();
        }
        s[0] = "     Cj ";
        s[1] = "Cb   B ";
        s[m1 + 1] = "Zj-Cj ";

        for (int i = 0; i < m1 + 2; i++)
        {
            for (int j = 0; j <= n1 + m1; j++)
            {
                if (j >= m1 + n1 - 1 && (i == 0 || i == 1 || i == m1 + 1))
                {
                    continue;
                }
                else if (j == n1 + m1)// last column
                {
                    s[i] += "  " + b2[i - 2];
                }
                else
                {
                    if (i == 0) // all variables coefficients
                    {
                        s[i] += "  " + c[j];
                    }
                    else if (i == 1) // all variables names
                    {
                        s[i] += "   " + "X" + (j + 1);
                    }
                    else if (i == m1 + 1) // Zj - Cj
                    {
                        s[i] += "  " + zMc[j];
                    }
                    else if (j == 0) // basic variables coefficients
                    {
                        s[i] += cb[i - 2] + "  X" + (n1 + i - 1);
                    }
                    else
                    // values of a
                    {
                        s[i] += "  " + a[i - 2][j - 1];
                    }
                }
            }
        }
        s[1] += "  b(Xb)";

        for (int i = 0; i < m1 + 2; i++)
        {
            System.out.println(s[i]);
        }

        int check = 0, t = 0;
        for (int i = 0; i < n1 + m1 - 1; i++)
        {
            if (zMc[i] < 0)
            {
                calculatePivot();
                check = 1;
                t = check;
                check++;
                break;
            }
        }
        if (check == t)
            result();

    }

    // ///////////// Calculate Zj-Cj ///////////////////
    void calculateZminC()
    {
        float temp;
        for (int i = 0; i < n1 + m1 - 1; i++)
        {
            temp = 0;
            for (int j = 0; j < m1 - 1; j++)
            {
                temp += (a[j][i] * cb[j]);
            }
            zMc[i] = temp - c[i];
        }
    }

    // ///////// Calculate Pivot /////////////////

    void calculatePivot()
    {
        int i = 1;
        int keyCol = 0, keyRow = 0;

        // Calculate key column
        float keyColValue = zMc[0];
        while (i < n1)
        {
            if (zMc[i] < keyColValue && zMc[i] < 0)
            {
                keyColValue = zMc[i];
                keyCol = i;
            }
            i++;
        }// Calculate key column end

        i = 1; // Reset i
        // Calculate key row
        float keyRowValue = (b2[0] / positive(a[0][keyCol]));
        while (i < m1 - 1)
        {
            float temp = (b2[i] / positive(a[i][keyCol]));
            if (temp < keyRowValue)
            {
                keyRowValue = temp;
                keyRow = i;
            }
            i++;
        }// Calculate key row end

        float pivot = a[keyRow][keyCol];
        System.out.println(keyColValue + " keyCol= " + keyCol + " keyRow = " + keyRow
                + "     " + keyRowValue + " pivot" + pivot);
        tableCells(keyRow, keyCol, pivot);
    }

    // ///////// Calculate Table Cells /////////////////

    void tableCells(int keyRow, int keyCol, float pivot)
    {

        float[] keyRowValues = new float[n1 + m1];
        float[] keyColValues = new float[m1 - 1];
        // saving the key row & key column values
        for (int i = 0; i < n1 + m1 - 1; i++)
        {
            keyRowValues[i] = a[keyRow][i];
        }
        keyRowValues[n1 + m1 - 1] = b2[keyRow];

        for (int i = 0; i < m1 - 1; i++)
        {
            keyColValues[i] = a[i][keyCol];
        }

        for (int i = 0; i < m1 - 1; i++)
        {
            for (int j = 0; j < n1 + m1 - 1; j++)
            {
                if (i == keyRow)
                {
                    a[i][j] /= pivot;
                }
                else
                {
                    System.out.println("a[" + i + "][" + j + "] = " + a[i][j] + "-"
                            + keyRowValues[j] + "*" + keyColValues[i] + " /" + pivot);
                    a[i][j] = a[i][j] - (keyRowValues[j] * keyColValues[i]) / pivot;
                }
                System.out.println("a[" + i + "][" + j + "] = " + a[i][j]);
            }
            if (i == keyRow)
            {
                b2[i] /= pivot;
            }
            else
            {
                b2[i] = b2[i] - (keyRowValues[n1 + m1 - 1] * keyColValues[i]) / pivot;
            }
            System.out.println("b[" + i + "] = " + b2[i]);
        }
        cb[keyRow] = c[keyCol];
        // show the table again
        insertT();
        // loop();
    }

    float positive(float test)
    {
        if (test < 0)
        {
            return (-1 * test);
        }
        else
        {
            return test;
        }
    }

    // //////// Result /////////////

    void result()
    {
        float z = 0;
        for (int i = 0; i < n1; i++)
        {
            for (int j = 0; j < m1 - 1; j++)
            {
                if (c[i] == cb[j])
                {
                    z += cb[j] * b2[j];
                }
            }
        }
        System.out.println("z = " + z);
    }

    public static void main(String[] args)
    {
        int n = Integer.parseInt(JOptionPane
                .showInputDialog("Please enter the number of your variables"));
        int m = Integer.parseInt(JOptionPane
                .showInputDialog("Please enter the number of your constraints"));

        Equations slack = new Equations(n, m + 1);
        slack.setDefaultCloseOperation(EXIT_ON_CLOSE); // added
        slack.setSize(300, 200);
        slack.setVisible(true);
        
    }
}
Sorry for changing the opening bracket placement (I don't want to start any formatting wars), but that's what Eclipse does when I run the code cleanup tool, as that's my default formatting.

Why is this important? When you follow the rules and good code conventions, you'll get more and better responses from the forum. Not many people here have the time to wade through a ton of poorly formatted code trying to see what is going on. The easier you make it for others,. the more chance there is that someone can help you.

This shouldn't be a major effort on your part, as any good IDE (Eclipse, NetBeans, etc.) makes most of this easy for you.

Hope the better formatted code will help you or someone here to see what's going on.