Considerando o diagra...

insert into tb_mu (ibge, nome) values

(2211001, 'Teresina');

insert into tb_uf (ibge, nome, capital) values

(22,'Piauí', 2211001);

update tb_mu set uf=22 where ibge=2211001;

insert into tb_uf (ibge, nome) values

(22,'Piauí');

insert into tb_mu (ibge, nome, uf) values

(2211001, 'Teresina',22);

update tb_uf set capital= 2211001 where uf=22;

insert into tb_uf (ibge, nome, capital) values

(22,'Piauí',2211001);

insert into tb_mu (ibge, nome, uf) values

(2211001, 'Teresina',22);

insert into tb_mu (ibge, nome, uf) values

(2211001, 'Teresina',22);

insert into tb_uf (ibge, nome, capital) values

(22,'Piauí',2211001);