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#include <bits/stdc++.h>
#define PB push_back
#define MP make_pair
#define st first
#define nd second
#define umap unordered_map
#define uset unordered_set
#define watch(x) cerr << (#x) << " is " << (x) << endl
#define all(a) begin(a),end(a)

using namespace std;

const int dx[] = {-1, 0, 1, 0};
const int dy[] = {0, 1, 0, -1};
const int inf=0x3f3f3f3f;
const long long llinf=0x3f3f3f3f3f3f3f3f;
const double oo=1e15;
const double eps=1e-8;
const double pi=acos(-1.0);

template<typename T> T sqr(T a_) { return a_*a_; }
template<typename T> T cub(T a_) { return a_*a_*a_; }

// inline void readI(int*n){register char c=0,sign=1;while(c<33)c=getchar_unlocked();if(c=='-'){sign=-1;c=getchar_unlocked();}*n=0;while(c>33){*n*=10;*n+=c-'0';c=getchar_unlocked();}*n*=sign;}
// inline void printI(int n){if(!n){putchar_unlocked('0');return;}if(n<0){putchar_unlocked('-');n*=-1;}char digits[12];int i=0;while(n){digits[i++]=(n%10)+'0';n/=10;}while(i--)putchar_unlocked(digits[i]);}
// inline void readLL(long long*n){register char c=0,sign=1;while(c<33)c=getchar_unlocked();if(c=='-'){sign=-1;c=getchar_unlocked();}*n=0;while(c>33){*n*=10;*n+=c-'0';c=getchar_unlocked();}*n*=sign;}
// inline void printLL(long long n){if(!n){putchar_unlocked('0');return;}if(n<0){putchar_unlocked('-');n*=-1;}char digits[24];int i=0;while(n){digits[i++]=(n%10)+'0';n/=10;}while(i--)putchar_unlocked(digits[i]);}
// inline void readS(string*s){register char c=0;while(c<33)c=getchar_unlocked();while(c>=33){*s+=c;c=getchar_unlocked();}}
// inline void printS(string s){for(auto c:s)putchar_unlocked(c);}

typedef long double ld;
typedef long long ll;
typedef pair<int, int> ii;
typedef vector<int> vi;
typedef vector<ii> vii;

//-----------------------------------------------//

const int N=0;
const int M=0;
const int mod=1000005997;

int t[20][20];
int T,k,n;

void dig(int j, int i){
    while(t[j][i]>0){
        cout<<"=\n";
        t[j][i]-=min(10,t[j][i]);
    }
    cout<<"=\n";
}

int main(){

    ios_base::sync_with_stdio(0);
    cin.tie(0);

    cin>>T>>k;

    while(T--){
        cin>>n;
        for(int i=0; i<n; i++)
        for(int j=0; j<n; j++) cin>>t[i][j];

        cout<<"R FARMER\n";
        cout<<"=\n";

        for(int j=0; j<20; j+=2){
            for(int i=1; i<20; i++){
                cout<<"M "<<j<<" "<<i-1<<" "<<j<<" "<<i<<"\n";
                cout<<"=\n";
                dig(j,i);
            }
            cout<<"M "<<j<<" "<<19<<" "<<j+1<<" "<<19<<"\n";
            cout<<"=\n";
            dig(j+1,19);
            for(int i=18; i>=0; i--){
                cout<<"M "<<j+1<<" "<<i+1<<" "<<j+1<<" "<<i<<"\n";
                cout<<"=\n";
                dig(j+1,i);
            }
            if(j<18){
                cout<<"M "<<j+1<<" "<<0<<" "<<j+2<<" "<<0<<"\n";
                cout<<"=\n";
                dig(j+2,0);
            }
        }

        for(int i=18; i>=0; i--){
            cout<<"M "<<i+1<<" "<<0<<" "<<i<<" "<<0<<"\n";
            cout<<"=\n";
        }

        cout<<"===\n";
    }

    return 0;
}

//-----------------------------------------------//