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// Grzegorz Bukowiec
// Potyczki Algorytmiczne 2018
// Runda 5B - Gra

#include <iostream>
#include <vector>
using namespace std;

void endTurn() {
	cout << "=" << endl;
}

void endGame() {
	cout << "===" << endl;
}

void move(int x1, int y1, int x2, int y2) {
	cout << "M " << x1 << " " << y1 << " " << x2 << " " << y2 << endl;
}

void buyFarmer() {
	cout << "R FARMER" << endl;
}

struct Game {
	int n;
	int board[20][20];
	bool tank;
	long long goldOverall;
	long long money;
	long long moneySpent;
	vector<int> bags;
	int firstFarmer;
	int lastFarmer;
	
	vector<pair<int, int>> path;	
	
	Game(int size) {
		n = size;
		tank = false;
		money = 200;
		moneySpent = 0;
		goldOverall = 0;
		firstFarmer = 0;
		lastFarmer = -1;
		
		path.push_back(make_pair(0, 0));
		for (int i = 0; i < n; ++i) {
			if (i % 2) {
				for (int j = n - 1; j > 0; --j) {
					path.push_back(make_pair(i, j));
				}
			} else {
				for (int j = 1; j < n; ++j) {
					path.push_back(make_pair(i, j));
				}
			}
		}
		for (int i = n - 1; i >= 1; --i) {
			path.push_back(make_pair(i, 0));
		}
	}
	
	void setBoard(int x, int y, int val) {
		board[x][y] = val;
		goldOverall += val;
	}
	
	void tryBuying() {
		if (money >= 100 && lastFarmer != 0 && lastFarmer <= firstFarmer) {
			buyFarmer();
			money -= 100;
			moneySpent += 100;
			lastFarmer = 0;
			bags.push_back(0);
		}
	}
	
	void collect(int k, int x, int y) {
		if (board[x][y] >= 10) {
			board[x][y] -= 10;
			bags[k] += 10;
		} else if (board[x][y] > 0) {
			bags[k] += board[x][y];
			board[x][y] = 0;
		}
	}
	
	void giveBack(int k, int x, int y) {
		if (x == 0 && y == 0) {
			money += bags[k];
			bags[k] = 0;
		}
	}
	
	void moveAll() {
		++firstFarmer;
		if (firstFarmer == n * n) {
			firstFarmer = 0;
		}
		++lastFarmer;
		if (lastFarmer == n * n) {
			lastFarmer = 0;
		}
		
		int k = 0;
		int field = lastFarmer;
		if (lastFarmer <= firstFarmer) {
			while (field <= firstFarmer) {
				if (field) {
					move(path[field - 1].first, path[field - 1].second, path[field].first, path[field].second);
				} else {
					move(path[n * n - 1].first, path[n * n - 1].second, path[0].first, path[0].second);
				}
				collect(k, path[field].first, path[field].second);
				giveBack(k, path[field].first, path[field].second);
				++k;
				++field;
			}
		} else {
			while (field < n * n) {
				if (field) {
					move(path[field - 1].first, path[field - 1].second, path[field].first, path[field].second);
				} else {
					move(path[n * n - 1].first, path[n * n - 1].second, path[0].first, path[0].second);
				}
				collect(k, path[field].first, path[field].second);
				giveBack(k, path[field].first, path[field].second);
				++k;
				++field;
			}
			field = 0;
			while (field <= firstFarmer) {
				if (field) {
					move(path[field - 1].first, path[field - 1].second, path[field].first, path[field].second);
				} else {
					move(path[n * n - 1].first, path[n * n - 1].second, path[0].first, path[0].second);
				}
				collect(k, path[field].first, path[field].second);
				giveBack(k, path[field].first, path[field].second);
				++k;
				++field;
			}
		}
	}
};

int main() {	
	int z, k;
	cin >> z;
	cin >> k;
	
	while (z--) {
		int n, a;
		cin >> n;
		Game game(n);
		
		for (int i = 0; i < n; ++i) {
			for (int j = 0; j < n; ++j) {
				cin >> a;
				game.setBoard(i, j, a);
			}
		}
		
		while (game.goldOverall > game.moneySpent + game.money - 200) {
			game.tryBuying();
			game.moveAll();
			endTurn();
		}
		endGame();		
	}
	
	return 0;
}