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#include <bits/stdc++.h>
#include <ext/pb_ds/assoc_container.hpp>

using namespace std;
#define PB push_back
#define MP make_pair
#define LL long long
#define FOR(i,a,b) for(int i = (a); i <= (b); i++)
#define RE(i,n) FOR(i,1,n)
#define REP(i,n) FOR(i,0,(int)(n)-1)
#define R(i,n) REP(i,n)
#define VI vector<int>
#define PII pair<int,int>
#define LD long double
#define FI first
#define SE second
#define st FI
#define nd SE
#define ALL(x) (x).begin(), (x).end()
#define SZ(x) ((int)(x).size())

#define unordered_map __fast_unordered_map
template<class Key, class Value, class Hash = std::hash<Key>>
using unordered_map = __gnu_pbds::gp_hash_table<Key, Value, Hash>;

template<class C> void mini(C &a4, C b4) { a4 = min(a4, b4); }
template<class C> void maxi(C &a4, C b4) { a4 = max(a4, b4); }

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...);
}

template<class T> ostream &operator<<(ostream& os, vector<T> V) {
  os << "["; for (auto vv : V) os << vv << ","; return os << "]";
}
template<class L, class R> ostream &operator<<(ostream &os, pair<L,R> P) {
  return os << "(" << P.st << "," << P.nd << ")";
}

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

const int kSpawnCost = 100;
const int kInitGold = 200;
const int kGoldPickup = 10;

struct Testcase {
  int N;
  vector<vector<int>> data;
  vector<int> farmer_r, farmer_c, farmer_gold;
  vector<int> tank_r, tank_c;
  vector<vector<bool>> is_taken;
  int cur_gold;

  bool HasGoldOnBoard() const {
    for (int i = 0; i < N; ++i)
      for (int j = 0; j < N; ++j)
        if (data[i][j] > 0)
          return true;
    return false;
  }
  
  bool HasGoldToDeliver() const {
    for (int g : farmer_gold)
      if (g > 0)
        return true;
    return HasGoldOnBoard();
  }

  bool MoveSingleUnit(int src_r, int src_c, int dest_r, int dest_c) {
    const int dr = dest_r - src_r;
    const int dc = dest_c - src_c;
    assert(abs(dr) + abs(dc) <= 1);
    if (dr == 0 && dc == 0) { return false; }
    if (is_taken[dest_r][dest_c]) { return false; }
    //if (data[dest_r][dest_c] < 0) { return false; }
    is_taken[dest_r][dest_c] = true;
    is_taken[src_r][src_c] = false;
    cout << "M " << src_r << " " << src_c << " " <<
      dest_r << " " << dest_c << "\n";
    return true;
  }

  bool MoveSingleFarmer(int idx, int dest_r, int dest_c) {
    const int src_r = farmer_r[idx];
    const int src_c = farmer_c[idx];
    if (data[dest_r][dest_c] < 0)
      return false;
    if (!MoveSingleUnit(src_r, src_c, dest_r, dest_c))
      return false;
    farmer_r[idx] = dest_r;
    farmer_c[idx] = dest_c;
    return true;
  }

  void DoMoveSingleFarmer(int idx, int dest_r, int dest_c) {
    const bool result = MoveSingleFarmer(idx, dest_r, dest_c);
    (void)result;
    assert(result);
  }

  bool MoveSingleTank(int idx, int dest_r, int dest_c) {
    const int src_r = tank_r[idx];
    const int src_c = tank_c[idx];
    if (!MoveSingleUnit(src_r, src_c, dest_r, dest_c))
      return false;
    tank_r[idx] = dest_r;
    tank_c[idx] = dest_c;
    return true;
  }

  void DoMoveSingleTank(int idx, int dest_r, int dest_c) {
    const bool result = MoveSingleTank(idx, dest_r, dest_c);
    (void)result;
    assert(result);
  }

  void SpawnFarmer() {
    assert(!is_taken[0][0]);
    farmer_r.PB(0);
    farmer_c.PB(0);
    farmer_gold.PB(0);
    is_taken[0][0] = true;
    cur_gold -= kSpawnCost;
    cout << "R FARMER\n";
  }

  void SpawnTank() {
    assert(!is_taken[0][0]);
    tank_r.PB(0);
    tank_c.PB(0);
    is_taken[0][0] = true;
    cur_gold -= kSpawnCost;
    cout << "R TANK\n";
  }

  void FarmersEndTurn() {
    for (int i = 0; i < SZ(farmer_r); ++i) {
      if (farmer_r[i] == 0 && farmer_c[i] == 0) {
        // Farmer is in base.
        cur_gold += farmer_gold[i];
        farmer_gold[i] = 0;
      } else {
        // Farmer picks up gold from the cell.
        int &num_nuggets = data[farmer_r[i]][farmer_c[i]];
        if (num_nuggets > 0) {
          const int num_picked = min(kGoldPickup, num_nuggets);
          num_nuggets -= num_picked;
          farmer_gold[i] += num_picked;
        }
      }
    }
  }

  void TanksEndTurn() {
    for (int i = 0; i < SZ(tank_r); ++i) {
      int &stones = data[tank_r[i]][tank_c[i]];
      if (stones < 0) {
        stones = min<int>(0, stones + kGoldPickup);
      }
    }
  }

  int num_turns_so_far;

  void EndTurn() {
    FarmersEndTurn();
    TanksEndTurn();
    ++num_turns_so_far;
    cout << "=\n";
  }

  void NoStonesStrategy() {
    // Check if the strategy is viable.
    assert(N == 20);
    const int phase1_needed_gold = (N - 2) * kSpawnCost;
    vector<int> row_size(N);
    for (int i = 0; i < N; ++i)
      for (int j = 0; j < N; ++j)
        row_size[i] += data[i][j];

    int fst = -1, snd = -1;
    for (int sec = 1; sec < N && snd == -1; ++sec) {
      for (int fir = 0; fir < sec; ++fir) {
        if (row_size[fir] + row_size[sec] >= phase1_needed_gold) {
          fst = fir;
          snd = sec;
          break;
        }
      }
    }
    assert(fst != -1);

    // Spawn two farmers in the first column.
    SpawnFarmer();
    DoMoveSingleFarmer(0, 0, 1);
    SpawnFarmer();
    DoMoveSingleFarmer(1, 1, 0);
    EndTurn();
    DoMoveSingleFarmer(0, 0, 0);
    EndTurn();

    // Move them to the respective rows.
    while (farmer_r[1] != snd || farmer_r[0] != fst) {
      if (farmer_r[1] < snd)
        DoMoveSingleFarmer(1, farmer_r[1] + 1, 0);
      if (farmer_r[0] < fst)
        DoMoveSingleFarmer(0, farmer_r[0] + 1, 0);
      EndTurn();
    }

    // Loot the rows, but only take as much gold as necessary.
    while (farmer_gold[0] + farmer_gold[1] + cur_gold < phase1_needed_gold) {
      for (int b : {0, 1}) {
        if (data[farmer_r[b]][farmer_c[b]] > 0 || farmer_c[b] == N - 1) {
          continue;
        }
        DoMoveSingleFarmer(b, farmer_r[b], farmer_c[b] + 1);
      }
      EndTurn();
    }

    // Go back to base and store gold.
    while (farmer_c[0] || farmer_c[1]) {
      for (int b : {0, 1}) {
        if (farmer_c[b]) {
          DoMoveSingleFarmer(b, farmer_r[b], farmer_c[b] - 1);
        }
      }
      EndTurn();
    }

    while (farmer_r[0] != 0 || farmer_r[1] != 1) {
      if (farmer_r[0])
        DoMoveSingleFarmer(0, farmer_r[0] - 1, 0);
      if (farmer_r[1] > 1)
        DoMoveSingleFarmer(1, farmer_r[1] - 1, 0);
      EndTurn();
    }

    DoMoveSingleFarmer(0, 0, 1);
    DoMoveSingleFarmer(1, 0, 0);
    EndTurn();

    assert(cur_gold >= phase1_needed_gold);

    //Now, spawn the farmers to have N of them in total and populate the columns.
    for (int spawn_step = 2; spawn_step < N; ++spawn_step) {
      for (int i = 0; i < spawn_step; ++i)
        DoMoveSingleFarmer(i, 0, spawn_step - i);
      SpawnFarmer();
      EndTurn();
    }

    // Loot the rows.
    while (HasGoldOnBoard()) {
      for (int b = 0; b < N; ++b) {
        if (data[farmer_r[b]][farmer_c[b]] > 0 || farmer_r[b] == N - 1) {
          continue;
        }
        DoMoveSingleFarmer(b, farmer_r[b] + 1, farmer_c[b]);
      }
      EndTurn();
    }

    // Go back to base and store gold.
    for (int i = N - 1; i > 0; --i) {
      for (int j = 0; j < N; ++j)
        DoMoveSingleFarmer(j, i - 1, farmer_c[j]);
      EndTurn();
    }

    for (int i = 0; i < N - 1; ++i) {
      for (int who = N - 1; who >= 0; --who) {
        if (farmer_c[who] == 0)
          DoMoveSingleFarmer(who, farmer_r[who] + 1, farmer_c[who]);
        else
          DoMoveSingleFarmer(who, farmer_r[who], farmer_c[who] - 1);
      }
      EndTurn();
    }

    const int still_has_gold = HasGoldOnBoard();
    assert(!still_has_gold);

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

  void StonesStrategy() {
    // Spawn a tank and a farmer.
    SpawnTank();
    DoMoveSingleTank(0, 0, 1);
    SpawnFarmer();
    EndTurn();

    // Do a zig-zag in the first rows of the board,
    // collecting money needed for spawning more units.
    // However, to make things easier, *always* clean up the first row.
    const int phase1_needed_gold = (N - 2) * kSpawnCost;

    vector<PII> zigzag_pattern;
    for (int r = 0; r < N; ++r) {
      if (r % 2 == 1) {
        for (int c = N - 1; c >= 0; --c)
          zigzag_pattern.emplace_back(r, c);
      } else {
        for (int c = 0; c < N; ++c)
          zigzag_pattern.emplace_back(r, c);
      }
    }

    int tank_position = 1, farmer_position = 0;
    while (farmer_gold[0] + cur_gold < phase1_needed_gold || tank_position <= N) {
      // Move tank?
      if (data[tank_r[0]][tank_c[0]] >= 0) {
        ++tank_position;
        DoMoveSingleTank(0, zigzag_pattern[tank_position].st,
            zigzag_pattern[tank_position].nd);
      }
      // Move farmer?
      if (farmer_position < tank_position - 1 && data[farmer_r[0]][farmer_c[0]] == 0) {
        ++farmer_position;
        DoMoveSingleFarmer(0, zigzag_pattern[farmer_position].st,
            zigzag_pattern[farmer_position].nd);
      }

      EndTurn();
    }
    debug(farmer_position, tank_position);
    debug(num_turns_so_far);

    // Get back to base.
    // TODO: can do it way quicker than that.
    while (farmer_position != 0 || tank_position != 1) {
      if (farmer_position) {
        --farmer_position;
        DoMoveSingleFarmer(0, zigzag_pattern[farmer_position].st,
            zigzag_pattern[farmer_position].nd);
      }
      if (tank_position > 1) {
        --tank_position;
        DoMoveSingleTank(0, zigzag_pattern[tank_position].st,
            zigzag_pattern[tank_position].nd);
      }
      EndTurn();
    }

    debug(num_turns_so_far);
    debug(cur_gold);

    // Populate the first row by tanks and farmers.
    for (int step = 2; step < N; ++step) {
      for (int i = 0; i < step; ++i) {
        if (i % 2 == 0) {
          DoMoveSingleTank(i / 2, 0, tank_c[i / 2] + 1);
        } else {
          DoMoveSingleFarmer(i / 2, 0, farmer_c[i / 2] + 1);
        }
      }
      if (step % 2 == 0) {
        SpawnTank();
      } else {
        SpawnFarmer();
      }
      EndTurn();
    }

    // Divide the board into column stripes of width 2. Having one tank
    // and one farmer in each stripe, loot all the gold *and* stones from there.
    assert(N % 2 == 0);

    vector<vector<PII>> tank_path(N / 2), farmer_path(N / 2);
    for (int who = 0; who < N / 2; ++who) {
      const int stripe = N / 2 - who - 1;
      for (int i = 0; i < N; ++i)
        tank_path[who].emplace_back(i, stripe * 2 + 1);
      for (int i = N - 1; i >= 0; --i)
        tank_path[who].emplace_back(i, stripe * 2);
      tank_path[who].emplace_back(0, stripe * 2 + 1);
      farmer_path[who].emplace_back(0, stripe * 2);
      copy(ALL(tank_path[who]), back_inserter(farmer_path[who]));
      tank_path[who].emplace_back(1, stripe * 2 + 1);
    }

    debug(tank_path[1], farmer_path[1]);
    const int path_len = SZ(tank_path[0]);
    assert(SZ(farmer_path[0]) == path_len);

    vector<int> tank_path_idx(N / 2), farmer_path_idx(N / 2);
    while (count(ALL(farmer_path_idx), path_len - 1) != N / 2) {
      for (int i = 0; i < N / 2; ++i) {
        // Try to move the tank?
        if (tank_path_idx[i] < path_len - 1 && data[tank_r[i]][tank_c[i]] >= 0) {
          ++tank_path_idx[i];
          if (!MoveSingleTank(i, tank_path[i][tank_path_idx[i]].st,
              tank_path[i][tank_path_idx[i]].nd)) {
            --tank_path_idx[i];
          }
        }
        // Try to move the farmer?
        if (farmer_path_idx[i] < tank_path_idx[i] &&
            data[farmer_r[i]][farmer_c[i]] == 0) {
          ++farmer_path_idx[i];
          DoMoveSingleFarmer(i, farmer_path[i][farmer_path_idx[i]].st,
              farmer_path[i][farmer_path_idx[i]].nd);
        }
      }
      EndTurn();
    }

    // Now the farmers are in the first row, and the tanks are in the second row
    // (and not in the first column). Use this to get the farmers back to base.
    while (HasGoldToDeliver()) {
      for (int i = N / 2 - 1; i >= 0; --i) {
        if (farmer_c[i] == 0 && farmer_r[i] < i) {
          DoMoveSingleFarmer(i, farmer_r[i] + 1, 0);
        } else if (farmer_c[i] > 0) {
          assert(farmer_r[i] == 0);
          DoMoveSingleFarmer(i, 0, farmer_c[i] - 1);
        }
      }
      EndTurn();
    }
    
    cout << "===\n";
  }

  void Run() {
    cin >> N;
    data.resize(N, vector<int>(N));
    bool has_stones = false;
    for (auto &row : data)
      for (int &elem : row) {
        cin >> elem;
        has_stones |= (elem < 0);
      }

    is_taken.resize(N, vector<bool>(N));

    cur_gold = kInitGold;
    num_turns_so_far = 0;

    if (!has_stones) {
      NoStonesStrategy();
    } else {
      StonesStrategy();
    }
  }
};

int32_t main() {
  ios_base::sync_with_stdio(0);
  cin.tie(0);
  cout << fixed << setprecision(11);
  cerr << fixed << setprecision(6);

  int T, k;
  cin >> T >> k;

  for (int i = 0; i < T; ++i)
    Testcase().Run();


  
}