using Lib;
using System;
using System.Collections.Generic;
using System.Diagnostics;
using System.IO;
using System.Linq;
using System.Runtime.CompilerServices;
using System.Text;
using static Lib.OutputLib;
public class Solver
{
    const bool MultiTestCase = false;
    void Solve()
    {
        int n = ri, k = ri;
        var a = new int[n, n];
        for (int i = 0; i < n; i++)
            for (int j = 0; j < n; j++)
                a[i, j] = ri - 1;
        var b = new int[n, n];
        for (int i = 0; i < n; i++)
            for (int j = 0; j < n; j++)
                b[i, j] = ri - 1;

        var ans = new List<string>();

        bool Same(int[,] a, int[,] b)
        {
            bool ok = true;
            for (int i = 0; i < n; i++)
                for (int j = 0; j < n; j++)
                    ok &= a[i, j] == b[i, j];
            return ok;
        }

        bool DFS(int[,] a, int k)
        {
            if (Same(a, b)) return true;
            if (k == 0) return false;

            for (int z = 0; z < n; z++)
            {
                var na = new int[n, n];
                for (int i = 0; i < n; i++)
                    for (int j = 0; j < n; j++)
                        na[i, a[j, z]] = a[i, j];
                if (DFS(na, k - 1))
                {
                    int y = a[z, z];
                    while (!Same(na, a))
                    {
                        ans.Add($"C {y + 1}");
                        var nna = new int[n, n];
                        for (int i = 0; i < n; i++)
                            for (int j = 0; j < n; j++)
                                nna[i, na[j, y]] = na[i, j];
                        y = na[z, z];
                        na = nna;
                    }
                    return true;
                }
            }
            for (int z = 0; z < n; z++)
            {
                var na = new int[n, n];
                for (int i = 0; i < n; i++)
                    for (int j = 0; j < n; j++)
                        na[a[z, i], j] = a[i, j];
                if (DFS(na, k - 1))
                {
                    int y = a[z, z];
                    while (!Same(na, a))
                    {
                        ans.Add($"R {y + 1}");
                        var nna = new int[n, n];
                        for (int i = 0; i < n; i++)
                            for (int j = 0; j < n; j++)
                                nna[na[y, i], j] = na[i, j];
                        y = na[z, z];
                        na = nna;
                    }
                    return true;
                }
            }
            return false;
        }

        DFS(a, k);

        Write(ans.Count);
        if (ans.Count > 0) WriteJoin("\n", ans);
    }

#pragma warning disable CS0162
    public Solver() { if (!MultiTestCase) Solve(); else for (int t = ri; t > 0; t--) Solve(); }
#pragma warning restore CS0162

    const int IINF = 1 << 30;
    const long INF = 1L << 60;
    int ri { [MethodImpl(256)] get => (int)sc.Integer(); }
    long rl { [MethodImpl(256)] get => sc.Integer(); }
    uint rui { [MethodImpl(256)] get => (uint)sc.UInteger(); }
    ulong rul { [MethodImpl(256)] get => sc.UInteger(); }
    double rd { [MethodImpl(256)] get => sc.Double(); }
    string rs { [MethodImpl(256)] get => sc.Scan(); }
    string rline { [MethodImpl(256)] get => sc.Line(); }
    public StreamScanner sc = new StreamScanner(Console.OpenStandardInput());
    void ReadArray(out int[] a, int n) { a = new int[n]; for (int i = 0; i < a.Length; i++) a[i] = ri; }
    void ReadArray(out long[] a, int n) { a = new long[n]; for (int i = 0; i < a.Length; i++) a[i] = rl; }
    void ReadArray<T>(out T[] a, int n, Func<T> read) { a = new T[n]; for (int i = 0; i < a.Length; i++) a[i] = read(); }
    void ReadArray<T>(out T[] a, int n, Func<int, T> read) { a = new T[n]; for (int i = 0; i < a.Length; i++) a[i] = read(i); }
}

static class Program
{
    static public void Main(string[] args)
    {
        SourceExpander.Expander.Expand();
        Console.SetOut(new StreamWriter(Console.OpenStandardOutput()) { AutoFlush = false });
        new Solver();
        Console.Out.Flush();
    }
}
#region Expanded by https://github.com/kzrnm/SourceExpander
namespace Lib{public partial class StreamScanner{public StreamScanner(Stream stream){str=stream;}private readonly Stream str;private readonly byte[]buf=new byte[1024];private int len,ptr;public bool isEof=false;public bool IsEndOfStream{get{return isEof;}}[MethodImpl(256)]private byte Read(){if(isEof)throw new EndOfStreamException();if(ptr>=len){ptr=0;if((len=str.Read(buf,0,1024))<=0){isEof=true;return 0;}}return buf[ptr++];}[MethodImpl(256)]public char Char(){byte b;do b=Read();while(b<33||126<b);return(char)b;}[MethodImpl(256)]public string Line(){var sb=new StringBuilder();for(var b=Char();b!=10&&!isEof;b=(char)Read())sb.Append(b);return sb.ToString();}[MethodImpl(256)]public string Scan(){var sb=new StringBuilder();for(var b=Char();b>=33&&b<=126;b=(char)Read())sb.Append(b);return sb.ToString();}[MethodImpl(256)]public long Integer(){long ret=0;var ng=false;byte b;do b=Read();while(b!='-'&&(b<'0'||'9'<b));if(b=='-'){ng=true;b=Read();}for(;'0'<=b&&b<='9';b=Read())ret=ret*10+(b^'0');return ng?-ret:ret;}[MethodImpl(256)]public ulong UInteger(){ulong ret=0;byte b;do b=Read();while(b<'0'||'9'<b);for(;'0'<=b&&b<='9';b=Read())ret=ret*10+(ulong)(b^'0');return ret;}[MethodImpl(256)]public double Double()=>double.Parse(Scan());}}
namespace Lib{public static class OutputLib{[MethodImpl(256)]public static void WriteJoin<T>(string s,IEnumerable<T>t)=>Console.WriteLine(string.Join(s,t));[MethodImpl(256)]public static void WriteMat<T>(T[,]a,string sep=" "){int sz1=a.GetLength(0),sz2=a.GetLength(1);var b=new T[sz2];for(int i=0;i<sz1;i++){for(int j=0;j<sz2;j++)b[j]=a[i,j];WriteJoin(sep,b);}}[MethodImpl(256)]public static void WriteMat<T>(T[][]a,string sep=" "){foreach(var ar in a)WriteJoin(sep,ar);}[MethodImpl(256)]public static void WriteMat<T>(T[][]a,Func<T,string>map,string sep=" "){foreach(var ar in a)WriteJoin(sep,ar.Select(x=>map(x)));}[MethodImpl(256)]public static void Write(object t)=>Console.WriteLine(t.ToString());[MethodImpl(256)]public static void Write(params object[]arg)=>Console.WriteLine(string.Join(" ",arg.Select(x=>x.ToString())));[MethodImpl(256)]public static void Write(string str)=>Console.WriteLine(str);[MethodImpl(256)]public static void WriteFlush(object t){Console.WriteLine(t.ToString());Console.Out.Flush();}[MethodImpl(256)]public static void WriteError(object t)=>Console.Error.WriteLine(t.ToString());[MethodImpl(256)]public static void Flush()=>Console.Out.Flush();[MethodImpl(256)]public static void YN(bool t)=>Console.WriteLine(t?"YES":"NO");[MethodImpl(256)]public static void Yn(bool t)=>Console.WriteLine(t?"Yes":"No");[MethodImpl(256)]public static void yn(bool t)=>Console.WriteLine(t?"yes":"no");[MethodImpl(256)]public static void DeleteLine()=>Console.Write("\x1b[1A\x1b[2K");[MethodImpl(256)]public static void ProgressBar(long now,long total,int blocks=50){int x=(int)((2*now*blocks+1)/(2*total));Console.Write($"\x1b[G[\x1b[42m{string.Concat(Enumerable.Repeat("_",x))}\x1b[0m{string.Concat(Enumerable.Repeat("_",blocks-x))}] : {now} / {total}");}}}
namespace SourceExpander{public class Expander{[Conditional("EXP")]public static void Expand(string inputFilePath=null,string outputFilePath=null,bool ignoreAnyError=true){}public static string ExpandString(string inputFilePath=null,bool ignoreAnyError=true){return "";}}}
#endregion Expanded by https://github.com/kzrnm/SourceExpander