How to install Steam on Ubuntu 20.04 Focal Fossa Linux - LinuxConfig.org

The objective is to guide reader through the installation of Steam on Ubuntu 20.04 Focal Fossa Linux using standard Ubuntu repository as well as to perform a manual installation using the official Steam package.
This is a companion discussion topic for the original entry at https://linuxconfig.org/how-to-install-steam-on-ubuntu-20-04-focal-fossa-linux

It looks like i am not able to install steam on an upgrade 20.04 from 18.04.

The following packages have unmet dependencies:
libgcc-s1 : Breaks: libgcc-s1:i386 (!= 10-20200416-0ubuntu1~18.04) but 10-20200411-0ubuntu1 is to be installed
libgcc-s1:i386 : Depends: gcc-10-base:i386 (= 10-20200411-0ubuntu1) but it is not going to be installed
Breaks: libgcc-s1 (!= 10-20200411-0ubuntu1) but 10-20200416-0ubuntu1~18.04 is to be installed
libgtk-3-0 : Depends: adwaita-icon-theme but it is not going to be installed
Depends: librest-0.7-0 (>= 0.7) but it is not going to be installed
Recommends: libgtk-3-bin
E: Error, pkgProblemResolver::Resolve generated breaks, this may be caused by held packages.

this was started when I was not able to install libgl1:i386 which is the requirement for libgl1-mesa-glx:i386

anyone has resolved this issue or found similar problem?