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#include <queue>
#include <cstdlib>
#include <tuple>
#include <vector>
#include <stdio.h>
#include <iostream>
#include <algorithm>
#include <functional>

using namespace std;

using ll	= long long;
using ull	= unsigned long long;
using pii	= pair<int,int>;
using pll	= pair<ll,ll>;
using vi	= vector<int>;
using vb	= vector<bool>;
using vc	= vector<char>;
using vvi	= vector<vi>;
using vvb	= vector<vb>;
using vpii	= vector<pii>;
using vpll	= vector<pll>;
using vll	= vector<ll>;
using vull	= vector<ull>;

#define ever (;;)
#define f first
#define s second
#define pb emplace_back
#define sz size()
#define graph vector<vertex>
#define deg(X) G[X].e.size()
#define INF 1234567890
#define INFll 2000000000000000000
#define maxe(X, Y) if((Y) > (X)) (X) = (Y)
#define mine(X, Y) if((Y) < (X)) (X) = (Y)
#define rep(i, begin, end) for(__typeof(end) i = (begin); i < (end); ++i)
#define repr(i, begin, end) for(__typeof(end) i = (begin)-1; i >= (end); --i)
#define bend(X) X.begin(), X.end()

#define D(X) dist[X.f][X.s]

pii operator+ (const pii& A, const pii& B){
	return {A.f + B.f, A.s + B.s};
}
pii operator- (const pii& A) {
	return {-A.f, -A.s};
}


int n;
vvi T, dist;
vvb occ;
vvb czyMogeDojsc;
int GOLD;
int goldLeft, startGold, goldNotGiven;
int goldAvailable;
int stoneTiles;
int farmerLimit, farmerCount;
int tankLimit, tankCount;
int dodatniePola;
int timelimit;

const vpii M = {{-1, 0}, {0, 1}, {1, 0}, {0, -1}};

inline bool czy(const pii& V) {
	return V.f >= 0 && V.f < n && V.s >= 0 && V.s < n;
}

pii bfs(pii S, bool war(pii), bool kt(pii,pii)) {
	rep(i, 0, n)
		rep(j, 0, n)
			dist[i][j] = -10;
	
	queue<pii> Q;
	
	Q.emplace(S.f, S.s);
	D(S) = 1;
	
	pii R = S;
	
	while(!Q.empty()) {
		pii V = Q.front();
		Q.pop();
		if(kt(R, V))
			R = V;
		
		for(pii i : M) {
			pii U = V+i;
			if(czy(U) && dist[U.f][U.s]<0 && war(U)) {
				D(U) = D(V)+1;
				Q.emplace(U);
			}
		}
	}
	return R;
}

pii dijkstra(pii S, bool war(pii), bool kt(pii, pii)) {
	rep(i, 0, n)
		rep(j, 0, n)
			dist[i][j] = -10;
	
	priority_queue<pair<int,pii>> Q;
	
	Q.emplace(-1, S);
	D(S) = 1;
	
	pii R = S;
	
	while(!Q.empty()) {
		pii V = Q.top().s;
		Q.pop();
		if(kt(R, V))
			R = V;
		
		for(pii i : M) {
			pii U = V+i;
			if(czy(U) && dist[U.f][U.s]<0 && war(U)) {
				D(U) = D(V)+1;
				if(T[U.f][U.s] < 0)
					D(U) += (-T[U.f][U.s]+1)/10;
				Q.emplace(-D(U), U);
			}
		}
	}
	
	return R;
}

vpii getPath(pii A, pii B) {
	vpii R;
	if(D(A) != 1 || D(B) < 0)
		return R;
	while(B != A) {
		for(pii i : M) {
			pii C = B+i;
			if(czy(C) && (D(C)+1 == D(B))) {
				R.pb(-i);
				B = C;
				break;
			}
		}
	}
	reverse(bend(R));
	return R;
}

vpii getPathDijkstra(pii A, pii B) {
	vpii R;
	if(D(A) != 1 || D(B) < 0)
		return R;
	while(B != A) {
		for(pii i : M) {
			pii C = B+i;
			if(czy(C) && (
				(T[B.f][B.s] <= 0 && D(B) == D(C)+1+(-T[B.f][B.s]+1)/10) ||
				(T[B.f][B.s] >= 0 && D(B) == D(C)+1)))
			{
				R.pb(-i);
				B = C;
				break;
			}
		}
	}
	
	reverse(bend(R));
	return R;
}

struct unit {
	public:
	unit() : pos{0, 0} {
		if(occ[0][0])
			printf("occ[0][0] = 1; Error\n");
		occ[0][0] = 1;
	};
	pii pos;
	bool move(pii m) {
		pii V = pos+m;
		if(!czy(V) || occ[V.f][V.s])
			return false;
		printf("M %d %d %d %d\n", pos.f, pos.s, V.f, V.s);
		occ[pos.f][pos.s] = 0;
		occ[V.f][V.s] = 1;
		pos = V;
		return true;
	};
};

struct farmer : public unit {
	farmer() : unit(), gold{0}, anger{0} {
		printf("R FARMER\n");
	};
	ull gold;
	vpii tasks;
	int anger;
	void end() {
		int k = min(T[pos.f][pos.s], 10);
		T[pos.f][pos.s] -= k;
		gold += k;
		goldLeft -= k;
		if(pos == pii{0, 0})
			GOLD += gold,
			goldNotGiven -= gold,
			gold = 0;
	}
	void goTo(pii D) {
		vpii R = getPath(pos, D);
		reverse(bend(R));
		tasks = R;
	}
	void getTasks() {
		pii D = pos;
		
		if(goldLeft > 0) {
			if(farmerCount < farmerLimit)
				T[0][0] = (gold/100)*(startGold/200);
			D = bfs(pos,
				[](pii V){return T[V.f][V.s] >= 0 && !occ[V.f][V.s];},
				[](pii A, pii B)
				{return T[A.f][A.s]*D(B) < T[B.f][B.s]*D(A);}
			);
			T[0][0] = 0;
		}
		else if(gold > 0) {
			rep(i, 0, n)
				T[0][i] = 2*n-i;
			rep(i, 1, n)
				T[1][i] = i;
			D = bfs(pos,
				[](pii V){return T[V.f][V.s] >= 0 && !occ[V.f][V.s];},
				[](pii A, pii B)
				{return T[A.f][A.s] < T[B.f][B.s];}
			);
			rep(i, 0, n)
				T[0][i] = 0,
				T[1][i] = 0;
		}
		else {
			D = bfs(pos,
				[](pii V){return T[V.f][V.s] == 0 && !occ[V.f][V.s];},
				[](pii A, pii B)->bool
				{return T[A.f][A.s] > 0 || A.s%2==0 || A.f >= n || (T[B.f][B.s] == 0 && (A.f*2+A.s < B.f*2+B.s) && B.s%2 && B.f < n-1);}
			);
		}
		
		goTo(D);
	}
	bool autopilot() {
		if(T[pos.f][pos.s] < 0)
			return 1;
		if(tasks.empty())
			getTasks();
		if(!tasks.empty()) {
			pii O = pos+tasks.back();
			if(T[O.f][O.s] >= 0 && this->move(tasks.back())) {
				anger -= min(anger, 4);
				tasks.pop_back();
				return 1;
			}
			else {
				++anger;
				if(anger > 3) {
					tasks.clear();
					getTasks();
				}
			}
		}
		return 0;
	}
};

struct tank : public unit {
	tank() : anger{0} {
		printf("R TANK\n");
	};
	vpii tasks;
	int anger;
	void end() {
		int k = min(0, max(T[pos.f][pos.s], -10));
		T[pos.f][pos.s] -= k;
		if(k != 0 && T[pos.f][pos.s] == 0)
			--stoneTiles;
	}
	void goTo(pii D) {
		vpii R = getPathDijkstra(pos, D);
		reverse(bend(R));
		tasks = R;
	}
	void getTasks() {
		pii D = pos;
		
		if(stoneTiles == 0)
			D = bfs(pos,
				[](pii V){return T[V.f][V.s] <= 0 && !occ[V.f][V.s];},
				[](pii A, pii B)->bool
				{return T[A.f][A.s] > 0 || A.s%2==0 || A.f >= n || (T[B.f][B.s] == 0 && (A.f*2+A.s < B.f*2+B.s) && B.s%2 && B.f < n-1);}
			);
		else {
			D = dijkstra(pos,
				[](pii V){return !occ[V.f][V.s];},
				[](pii A, pii B)
				{return !czyMogeDojsc[B.f][B.s] && T[B.f][B.s] >= 0 &&
						T[B.f][B.s]*D(A) > T[A.f][A.s]*D(B);}
			);
			
			if(D == pos)
				D = dijkstra(pos,
					[](pii V){return !occ[V.f][V.s];},
					[](pii A, pii B)
					{return (T[B.f][B.s]<0&&T[B.f][B.s]>T[A.f][A.s])||T[A.f][A.s]>=0;}
				);
		}
		
		goTo(D);
	}
	bool autopilot() {
		if(tasks.empty())
			getTasks();
		if(!tasks.empty()) {
			if(this->move(tasks.back())) {
				anger -= min(anger, 4);
				tasks.pop_back();
				return 1;
			}
			else {
				++anger;
				if(anger > 3) {
					tasks.clear();
					getTasks();
				}
			}
		}
	}
};

vector<farmer*> F;
vector<tank*> TK;

void in() {
	scanf("%d", &n);
	GOLD = 0;
	goldLeft = 0;
	startGold = 0;
	goldNotGiven = 0;
	goldAvailable = 0;
	stoneTiles = 0;
	farmerLimit = 0;
	farmerCount = 0;
	tankLimit = 0;
	tankCount = 0;
	dodatniePola = 0;
	T.clear();
	T.resize(n, vi(n));
	dist.clear();
	dist.resize(n, vi(n, -10));
	occ.clear();
	occ.resize(n, vb(n, 0));
	czyMogeDojsc.clear();
	czyMogeDojsc.resize(n, vb(n, 0));
	F.clear();
	TK.clear();
	rep(i, 0, n)
		rep(j, 0, n) {
			scanf("%d", &T[i][j]);
			if(T[i][j] > 0)
				goldLeft += T[i][j],
				++dodatniePola;
			else if(T[i][j] < 0)
				++stoneTiles;
		}
}

void getGoldAvailable() {
	bfs(pii{0, 0},
		[](pii A)->bool{return T[A.f][A.s] >= 0;},
		[](pii A, pii B)->bool{czyMogeDojsc[B.f][B.s] = 1; return false;}
	);
}

int NO;

void solve() {
	
	getGoldAvailable();

	rep(i, 0, n)
		rep(j, 0, n)
			goldAvailable += (T[i][j]>0 && czyMogeDojsc[i][j])*T[i][j];

	startGold = goldLeft;
	goldNotGiven = startGold;
	farmerLimit = 1+min({startGold/70, 4*n-1, dodatniePola/7});
	tankLimit = min(stoneTiles*(2), n);
	if(startGold == goldAvailable)
		tankLimit = 0;
	GOLD += 200;

	if(T[1][0] < 0 && T[0][1] < 0) {
		TK.pb(new tank);
		++tankCount;
		GOLD -= 100;
	}
	else {
		F.pb(new farmer);
		++farmerCount;
		GOLD -= 100;
	}
	
	while(goldNotGiven > 0) {
		if(GOLD >= 100 && !occ[0][0]) {
			getGoldAvailable();
			int Xfarmer = (farmerCount < farmerLimit)*(goldAvailable);
			int Xczolg = (tankCount < tankLimit)*(stoneTiles*80);
			if(farmerCount == 0)
				Xfarmer = 1,
				Xczolg = 0;
			if(Xfarmer > 0 && Xfarmer >= Xczolg && farmerCount < farmerLimit) {
				F.pb(new farmer);
				++farmerCount;
				GOLD -= 100;
			}
			else if(Xczolg > 0 && Xczolg > Xfarmer && tankCount < tankLimit) {
				TK.pb(new tank);
				++tankCount;
				GOLD -= 100;
			}
		}
		for(auto i : F) {
			i->autopilot();
			i->end();
		}
		for(auto i : TK) {
			i->autopilot();
			i->end();
		}
		printf("=\n");
		
		++NO;
	}
	printf("===\n");
}

int main() {
	int tests;
	scanf("%d %d", &tests, &timelimit);
	
	rep(test, 0, tests) {
		
		in();
		solve();
	
	}
	
	//printf("Sredni czas: %d\n", NO/tests);
	
	return 0;
}