Answer
$µ_{B}=µ_{M}\neµ_{F}$
There is enough evidence to concluce that students sitting in the front seats have higher GPAs.
Work Step by Step
In MINITAB, enter the Front values in C1, the Middle values in C2 and in C3 enter the Back values.
Select Stat -> ANOVA -> One-Way
Select Response data are in a separate column for each factor level.
In Responses enter C1 C2 C3
Click Comparisons. In "Error rate for comparisons" enter 5. In "Comparison procedures assuming equal variances" select Tukey. In "Results" select the 3 options. Click OK.
Click Ok.