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#include <iostream>
#include <cstdio>
#include <sstream>
#include <fstream>
#include <string>
#include <vector>
#include <queue>
#include <algorithm>
#include <map>
#include <set>
#include <vector>

using namespace std;

typedef unsigned long long LL;

#define MAX(a, b) ((a) > (b) ? (a) : (b))
#define MIN(a, b) ((a) < (b) ? (a) : (b))
#define ABS(val) ((val) < 0 ? -(val) : (val))

#define FOR(x, b, e) for(int x = b; x <= (e); ++x)
#define FORD(x, b, e) for(int x = b; x >= (e); --x)
#define REP(x, n) for(int x = 0; x < (n); ++x)
#define VAR(v, n) __typeof(n) v = (n)
#define ALL(c) (c).begin(), (c).end()
#define SIZE(x) ((int)(x).size())
#define FOREACH(i, c) for(VAR(i, (c).begin()); i != (c).end(); ++i)
#define PB push_back
#define ST first
#define ND second

#define M 1000000007ULL

/* PA2018 GRA */

struct s
{
	int val; 

};

int n;
s board [23][23] = {};


struct pos
{
	int x, y;
};

pos find_next_pos(pos cur)
{
	int time = 1000;
	pos p;
	p.x = p.y = 0;

	REP(r, n)
		REP(c, n)
		{
			if (board[r][c].val > 0)
			{
				int dist = (ABS(r - cur.x) + ABS(c - cur.y));
				if (dist < time)
				{
					p.x = r;
					p.y = c;	

					time = dist;
				}
			}
		}

	return p;
}

bool is_clear()
{
	REP(r, n)
		REP(c, n)
		{
			if (board[r][c].val > 0)
			{
				return false;
			}
		}

	return true;
}
	
void goto_pos(pos from, pos to)
{
//printf("Attempting %d %d %d %d\n", from.x, from.y, to.x, to.y);
	
	int dir_x = to.x - from.x;
	int dir_y = to.y - from.y;

	while(ABS(dir_x) > 0)
	{	
		int step_x = (dir_x > 0) ? 1 : ((dir_x < 0) ? -1 : 0);
		int step_y = 0;

		printf("M %d %d %d %d\n", from.x, from.y, from.x + step_x, from.y + step_y);
		printf("=\n");
		
		from.x = from.x + step_x;
		from.y = from.y + step_y;

		while (board[from.x][from.y].val > 0)
		{
			int mino = MIN(board[from.x][from.y].val, 10);
			board[from.x][from.y].val -= mino;
			printf("=\n");	
		}
		dir_x = to.x - from.x;
		dir_y = to.y - from.y;
	}
	
	while(ABS(dir_y) > 0)
	{	
		int step_x = 0;
		int step_y = (dir_y > 0) ? 1 : ((dir_y < 0) ? -1 : 0);		

		printf("M %d %d %d %d\n", from.x, from.y, from.x + step_x, from.y + step_y);
		printf("=\n");
		
		from.x = from.x + step_x;
		from.y = from.y + step_y;

		while (board[from.x][from.y].val > 0)
		{
			int mino = MIN(board[from.x][from.y].val, 10);
			board[from.x][from.y].val -= mino;
			printf("=\n");	
		}
		dir_x = to.x - from.x;
		dir_y = to.y - from.y;
	}

	if (dir_x != 0 || dir_y != 0)
	{
//		printf("D %d %d\n", dir_x, dir_y);
		
		printf("M %d %d %d %d\n", from.x, from.y, to.x, to.y);
		printf("=\n");
		
		while (board[to.x][to.y].val > 0)
		{
			int mino = MIN(board[to.x][to.y].val, 10);
			board[to.x][to.y].val -= mino;
			printf("=\n");	
		}
	}
		
}
			


int main() {
	
	int T, k;
	scanf ("%d %d", &T, &k);

	REP(t, T)
	{
		scanf ("%d", &n);
		REP(r, n)
			REP(c, n)
			{
				int val;
				scanf("%d", &val);
				board[r][c].val = val;
			}

		printf("R FARMER\n");
		pos p;
		p.x = p.y = 0;
		
		while (!is_clear())
		{
			pos old = p;
			p = find_next_pos(old);

			goto_pos(old, p);
		}
		pos base;
		base.x = base.y = 0;
		goto_pos(p, base);
		printf("===\n");

		

		

				


	}	
		
	return 0;
}