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#include<bits/stdc++.h>
#define s second
#define f first
using namespace std;
int useless,kamolce,zapy,zloto,n,m,rep[1000005],ilosc,reprez,x,wynik,xczolg,yczolg,xfarmer,yfarmer,t[25][25];
void ruch1()
{
if(xczolg==1&&yczolg==n-1)return;
else if(xczolg==n-1&&yczolg%4==2)
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg-1<<' '<<yczolg<<'\n';
    yczolg++;
    }
else if(yczolg%4==2)
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg<<' '<<yczolg-1<<'\n';
    xczolg++;
    }
else if(xczolg==1)
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg-1<<' '<<yczolg<<'\n';
    yczolg++;
    }
else
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg-2<<' '<<yczolg-1<<'\n';
    xczolg--;
    }
}
void ruch2()
{
if(xfarmer==1&&yfarmer==n)return;
else if(xfarmer==2&&yfarmer==n)
    {
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer-2<<' '<<yfarmer-1<<'\n';
    xfarmer--;
    }
else if(xfarmer==2&&yfarmer%4==0)
    {
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer-1<<' '<<yfarmer<<'\n';
    yfarmer++;
    }
else if(yfarmer%4==0)
    {
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer-2<<' '<<yfarmer-1<<'\n';
    xfarmer--;
    }
else if(xfarmer==n)
    {
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer-1<<' '<<yfarmer<<'\n';
    yfarmer++;
    }
else
    {
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer<<' '<<yfarmer-1<<'\n';
    xfarmer++;
    }
}

void ruch3()
{
if(xczolg==n&&yczolg==1)return;
else if(yczolg==1&&xczolg%2==0)
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg<<' '<<yczolg-1<<'\n';
    xczolg++;
    }
else if(yczolg==1)
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg-1<<' '<<yczolg<<'\n';
    yczolg++;
    }
else if(yczolg==n&&xczolg%2==0)
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg-1<<' '<<yczolg-2<<'\n';
    yczolg--;
    }
else if(yczolg==n)
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg<<' '<<yczolg-1<<'\n';
    xczolg++;
    }
else if(xczolg%2==0)
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg-1<<' '<<yczolg-2<<'\n';
    yczolg--;
    }
else if(xczolg%2==1)
    {
    cout<<"M "<<xczolg-1<<' '<<yczolg-1<<' '<<xczolg-1<<' '<<yczolg<<'\n';
    yczolg++;
    }
}
void ruch4()
{
if(xfarmer==n&&yfarmer==2)return;
else if(yfarmer==1&&xfarmer%2==0)
    {
    if(xfarmer+1==xczolg&&yfarmer==yczolg)return;
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer<<' '<<yfarmer-1<<'\n';
    xfarmer++;
    }
else if(yfarmer==1)
    {
    if(xfarmer==xczolg&&yfarmer+1==yczolg)return;
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer-1<<' '<<yfarmer<<'\n';
    yfarmer++;
    }
else if(yfarmer==n&&xfarmer%2==0)
    {
    if(xfarmer==xczolg&&yfarmer-1==yczolg)return;
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer-1<<' '<<yfarmer-2<<'\n';
    yfarmer--;
    }
else if(yfarmer==n)
    {
    if(xfarmer+1==xczolg&&yfarmer==yczolg)return;
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer<<' '<<yfarmer-1<<'\n';
    xfarmer++;
    }
else if(xfarmer%2==0)
    {
    if(xfarmer==xczolg&&yfarmer-1==yczolg)return;
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer-1<<' '<<yfarmer-2<<'\n';
    yfarmer--;
    }
else if(xfarmer%2==1)
    {
    if(xfarmer==xczolg&&yfarmer+1==yczolg)return;
    cout<<"M "<<xfarmer-1<<' '<<yfarmer-1<<' '<<xfarmer-1<<' '<<yfarmer<<'\n';
    yfarmer++;
    }
}
int main()
{
ios_base::sync_with_stdio(0);
cin>>zapy>>useless;
while(zapy--)
    {
    cin>>n;
    kamolce=0;
    for(int i=1;i<=n;i++)
        {
        for(int j=1;j<=n;j++)
            {
            cin>>t[i][j];
            if(t[i][j]<0){kamolce=1;}
            }
        }
    if(kamolce==0)
    {
    cout<<"R FARMER"<<'\n';
    cout<<"M 0 0 0 1"<<'\n';
    cout<<"R FARMER"<<'\n';
    cout<<'='<<'\n';
    if(t[1][2]>0){t[1][2]-=10;if(t[1][2]<0)t[1][2]=0;}
    xczolg=1;
    xfarmer=1;
    yczolg=2;
    yfarmer=1;
    while(1)
        {
        if(t[xczolg][yczolg]==0)ruch1();
        if(t[xfarmer][yfarmer]==0)ruch2();
        t[xczolg][yczolg]-=10;if(t[xczolg][yczolg]<0)t[xczolg][yczolg]=0;
        t[xfarmer][yfarmer]-=10;if(t[xfarmer][yfarmer]<0)t[xfarmer][yfarmer]=0;
        cout<<'='<<'\n';
        if(xczolg==1&&yczolg==n-1&&xfarmer==1&&yfarmer==n&&t[xczolg][yczolg]==0&&t[xfarmer][yfarmer]==0)break;
        }
    for(int i=n-1;i>1;i--)cout<<"M 0 "<<i-1<<" 0 "<<i-2<<'\n'<<"M 0 "<<i<<" 0 "<<i-1<<'\n'<<'='<<'\n';
    cout<<"M 0 0 1 0"<<'\n'<<"M 0 1 0 0 "<<'\n'<<'='<<'\n';
    cout<<"==="<<'\n';
    }
    else
        {
        cout<<"R TANK"<<'\n';
    cout<<"M 0 0 0 1"<<'\n';
    cout<<"R FARMER"<<'\n';
    cout<<'='<<'\n';
    if(t[1][2]<0){t[1][2]+=10;if(t[1][2]>0)t[1][2]=0;}
    xczolg=1;
    xfarmer=1;
    yczolg=2;
    yfarmer=1;
    while(1)
        {
        if(t[xczolg][yczolg]>=0)ruch3();
        if(t[xfarmer][yfarmer]==0)ruch4();
        if(t[xczolg][yczolg]<0)t[xczolg][yczolg]+=min(-t[xczolg][yczolg],10);
        if(t[xfarmer][yfarmer]>0)t[xfarmer][yfarmer]-=min(t[xfarmer][yfarmer],10);
        cout<<'='<<'\n';
        if(xczolg==n&&yczolg==1&&xfarmer==n&&yfarmer==2&&t[xczolg][yczolg]>=0&&t[xfarmer][yfarmer]==0)break;
        }
    cout<<"M "<<n-1<<" 0 "<<n-2<<" 0"<<'\n'<<"M "<<n-1<<" 1 "<<n-1<<" 0"<<'\n'<<'='<<'\n';
    t[n][1]-=10;
    while(t[n][1]>0){cout<<'='<<'\n';t[n][1]-=10;}
    for(int i=n-1;i>1;i--)cout<<"M "<<i-1<<" 0 "<<i-2<<" 0"<<'\n'<<"M "<<i<<" 0 "<<i-1<<" 0"<<'\n'<<'='<<'\n';
    cout<<"M 0 0 0 1"<<'\n'<<"M 1 0 0 0 "<<'\n'<<'='<<'\n';
    cout<<"==="<<'\n';
        }
    }
}