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//~ while (clock()<=69*CLOCKS_PER_SEC)
//~ #pragma comment(linker, "/stack:200000000")
//~ #pragma GCC optimize("O3")
//~ #pragma GCC optimize("Ofast")
//~ #pragma GCC target("sse,sse2,sse3,ssse3,sse4,popcnt,abm,mmx,avx,tune=native")
//~ #pragma GCC optimize("unroll-loops")
#include<bits/stdc++.h>
#include <ext/pb_ds/assoc_container.hpp>
#include <ext/pb_ds/tree_policy.hpp>

#define pb push_back
#define SZ(x) ((int)(x).size())
#define ALL(x) x.begin(),x.end()
#define all(x) x.begin(),x.end()
#define fi first
#define se second
#define _upgrade ios_base::sync_with_stdio(0); cin.tie(0); cout.tie(0);
#define erase_duplicates(x) sort(all(x)); (x).resize(distance((x).begin(), unique(all(x))));


using namespace std;
using namespace __gnu_pbds;
template<typename T>
using ordered_set = tree<
T,
null_type,
less<T>,
rb_tree_tag,
tree_order_statistics_node_update>;

//X.find_by_order(k); - zwraca iterator na k-ty element (numeracja od zerowego)
//X.order_of_key(k); - zwraca liczbę elementów ostro mniejszych niż k

typedef long long LL;
typedef pair<int,int> PII;
typedef pair<LL,LL> PLL;
typedef vector<PII> VPII;
typedef vector<PLL> VPLL;
typedef vector<LL> VLL;
typedef vector<int> VI;
typedef vector<string> VS;
typedef vector<char> VC;
typedef long double LD;
typedef pair<LD,LD> PLD;
typedef vector<LD> VLD;
typedef vector<PLD> VPLD;

template<class TH> void _dbg(const char *sdbg, TH h){ cerr<<sdbg<<" = "<<h<<endl; }
template<class TH, class... TA> void _dbg(const char *sdbg, TH h, TA... a) {
  while(*sdbg!=',')cerr<<*sdbg++;
  cerr<<" = "<<h<<", "; _dbg(sdbg+1, a...);
}

#ifdef LOCAL
#define dbg(...) _dbg(#__VA_ARGS__, __VA_ARGS__)
#else
#define dbg(...)
#define cerr if(0)cout
#endif

const int maxn = (22)+7;
const int maxk = 20;
const int inf = (1e9)+7;
const LL LLinf = ((LL)1e18)+7LL;
const LD eps = 1e-9;
const LL mod = 1e9+7;

// ***************************** CODE ***************************** //

int plecak[maxn][maxn];
int farmer[maxn][maxn];
int czolg[maxn][maxn];
int tab[maxn][maxn];
bool used[maxn][maxn];
int n;
int gold;
int goldsum;
int k;
int tury;
int farmerzy;
bool czy[maxn];
int pos[maxn];

VPII mov = {{1, 0}, {-1, 0}, {0, -1}, {0, 1}};

void move(int a, int b, int c, int d)
{
  assert(abs(a - c) + abs(b - d) == 1);
  assert(farmer[a][b] == 1 || czolg[a][b] == 1);
  assert(farmer[c][d] == 0 && czolg[c][d] == 0);
  assert(used[a][b] == 0);
  assert(tab[c][d] >= 0);
  assert(b < n && a < n && c < n && d < n);
  assert(a >= 0 && b >= 0 && c >= 0 && d >= 0);
  cout<<"M "<<a<<" "<<b<<" "<<c<<" "<<d<<"\n";
  farmer[c][d] = farmer[a][b];
  czolg[c][d] = czolg[a][b];
  czolg[a][b] = farmer[a][b] = 0;
  used[c][d] = 1;
  used[a][b] = 0;
  plecak[c][d] = plecak[a][b];
  plecak[a][b] = 0;
}

void buyfarmer()
{
  assert(gold >= 100);
  assert(farmer[0][0] == 0 && czolg[0][0] == 0);
  farmerzy++;
  plecak[0][0] = 0;
  farmer[0][0] = 1;
  used[0][0] = 0;
  gold -= 100;
  goldsum -= 100;
  cout<<"R FARMER\n";
}

void buytank()
{
  assert(gold >= 100);
  assert(farmer[0][0] == 0 && czolg[0][0] == 0);
  plecak[0][0] = 0;
  czolg[0][0] = 1;
  used[0][0] = 0;
  gold -= 100;
  goldsum -= 100;
  cout<<"R TANK\n";
}

bool endturn()
{
  bool f = 0;
  for(int i = 0 ;i < n;i++)
    for(int j = 0;j < n;j++)
    {
      if(farmer[i][j])
      {
        int val = min(10, tab[i][j]);
        tab[i][j] -= val;
        plecak[i][j] += val;
        goldsum += val;
      }
      if(czolg[i][j])
      {
        int val = min(10, -tab[i][j]);
        tab[i][j] += val;
      }
      if((plecak[i][j] > 0 && (i > 0 || j > 0)) || tab[i][j] > 0)
        f = 1;

    }
  gold += plecak[0][0];
  plecak[0][0] = 0;
  for(int i = 0 ;i < n;i++)
    for(int j = 0;j < n;j++)
      used[i][j] = 0;
  cout<<"=\n";
  tury++;
  return f;
}

bool pole(int x, int y)
{
  return (0 <= x && x < n) && (0 <= y && y < n);
}

bool wolne(int x, int y)
{
  return pole(x, y) && czolg[x][y] == 0 && farmer[x][y] == 0;
}

void solve()
{
  cin>>n;
  for(int i = 0;i < n;i++)
    for(int j = 0;j < n;j++)
    {
      cin>>tab[i][j];
      plecak[i][j] = 0;
      farmer[i][j] = 0;
      czolg[i][j] = 0;
      used[i][j] = 0;
    }
  gold = 200;
  goldsum = 200;
  tury = 0;
  farmerzy = 0;
  buyfarmer();
  move(0, 0, 0, 1);
  buyfarmer();
  move(0, 0, 1, 0);
  PII a = {0, 1};
  PII b = {1, 0};
  VPII A, B;
  for(int i = 0;i < n;i++)
  {
    A.pb({0, i});
    B.pb({i, 0});
  }
  for(int i = n - 1;i > 0;i--)
  {
    A.pb({1, i});
    B.pb({i, 1});
  }
  A.pb(A[1]);
  B.pb(B[1]);
  int wska = 1;
  int wskb = 1;
  while(goldsum < 1800)
  {
    if(tab[a.fi][a.se] == 0)
    {
      move(a.fi, a.se, A[wska + 1].fi, A[wska + 1].se);
      a = A[wska + 1];
      wska++;
    }
    if(tab[b.fi][b.se] == 0)
    {
      move(b.fi, b.se, B[wskb + 1].fi, B[wskb + 1].se);
      b = B[wskb + 1];
      wskb++;
    }
    endturn();
  }
  while(a.fi > 0 || b.se > 0)
  {
    if(a.fi > 0)
    {
      move(a.fi, a.se, a.fi - 1, a.se);
      a.fi--;
    }
    if(b.se > 0)
    {
      move(b.fi, b.se, b.fi, b.se - 1);
      b.se--;
    }
    endturn();
  }
  while(farmer[0][0] == 0)
  {
    if(a.se > 0)
    {
      if(wolne(a.fi, a.se - 1))
      {
        move(a.fi, a.se, a.fi, a.se - 1);
        a.se--;
      }
    }
    if(b.fi > 0)
    {
      if(wolne(b.fi - 1, b.se))
      {
        move(b.fi, b.se, b.fi - 1, b.se);
        b.fi--;
      }
    }
    endturn();
  }
  if(a.fi == 0 && a.se == 0)
  {
    move(0, 0, 0, 1);
    while(b.fi != 0)
    {
      move(b.fi, b.se, b.fi - 1, b.se);
      b.fi--;
      endturn();
    }
  }
  else
  {
    move(0, 0, 1, 0);
    while(a.se != 0)
    {
      move(a.fi, a.se, a.fi, a.se - 1);
      a.se--;
      endturn();
    }
  }
  if(farmer[1][0])
  {
    move(1, 0, 1, 1);
    endturn();
    move(1, 1, 0, 1);
    endturn();
  }
  do
  {
    for(int i = n - 2;i >= 0;i--)
      if(farmer[0][i])
        move(0, i, 0, i + 1);
    buyfarmer();
    endturn();
  }
  while(farmer[0][n - 1] == 0);
  for(int i = 0 ;i < n;i++)
  {
    pos[i] = 0;
    czy[i] = 0;
  }
  int ile = 0;
  do
  {
    for(int i = 0 ;i < n;i++)
      if(czy[i])
      {
        if(pos[i] > 0)
        {
          move(pos[i], i, pos[i] - 1, i);
          pos[i]--;
          if(pos[i] == 0)
            ile++;
        }
      }
      else
      {
        if(tab[pos[i]][i] == 0)
        {
          if(pos[i] == n - 1)
          {
            ile++;
            czy[i] = 1;
            move(pos[i], i, pos[i] - 1, i);
            pos[i]--;
          }
          else
          {
            move(pos[i], i, pos[i] + 1, i);
            pos[i]++;
          }
        }
      }
  } while(endturn() && ile < 2 * n);
  bool f = 1;
  for(int i = 0;i < n - 1;i++)
  {
    for(int j = i;j >= 0;j--)
      move(j, 0, j + 1, 0);
    for(int j = 1;j < n - i;j++)
      move(0, j, 0, j - 1);
    f = endturn();
  }
  assert(f == 0);
  cout<<"===\n";
  // for(int i = 0 ;i < n;i++)
  // {
  //   for(int j = 0 ;j < n;j++)
  //     cerr<<tab[i][j]<<" ";
  //   cerr<<endl;
  // }
  // for(int i = 0 ;i < n;i++)
  // {
  //   for(int j = 0 ;j < n;j++)
  //     cerr<<farmer[i][j]<<" ";
  //   cerr<<endl;
  // }
  dbg(tury, goldsum, gold);
}

int main()
{
	_upgrade
  int t;
  cin>>t>>k;
  while(t--)
    solve();

	return 0;
}