#include <bits/stdc++.h>
using namespace std;
using ll = long long;
using T = array<array<int,10>,10>;

int n;
void dump(T B){
    for(int i = 0; i < n; i++){
        for(int j = 0; j < n; j++){
            cerr << B[i][j] + 1 << (j + 1 == n ? '\n' : ' ');
        }
    }
}

T gen(T &A, char c, int p){
    T B{{}};
    array<int, 10> tr{};
    if(c == 'R'){
        for(int i = 0; i < n; i++) tr[i] = A[p][i];
        for(int i = 0; i < n; i++){
            for(int j = 0; j < n; j++){
                B[tr[i]][j] = A[i][j];
            }
        }
    }else{
        for(int i = 0; i < n; i++) tr[i] = A[i][p];
        for(int i = 0; i < n; i++){
            for(int j = 0; j < n; j++){
                B[i][tr[j]] = A[i][j];
            }
        }
    }
    return B;
}

int main(){
    ios::sync_with_stdio(false);
    cin.tie(0);
    int k;
    cin >> n >> k;
    T A{{}}, B{{}};
    for(int i = 0; i < n; i++){
        for(int j = 0; j < n; j++){
            cin >> A[i][j];
            A[i][j]--;
        }
    }
    for(int i = 0; i < n; i++){
        for(int j = 0; j < n; j++){
            cin >> B[i][j];
            B[i][j]--;
        }
    }
    vector<pair<char,int>> dir;
    for(int i = 0; i < n; i++){
        dir.emplace_back('R', i);
        dir.emplace_back('C', i);
    }
    sort(dir.begin(), dir.end());
    vector<T> stk;
    vector<pair<char,int>> ope;
    auto dfs = [&](auto dfs, int i) -> bool {
        if (stk.back() == B) return true;
        if(i == k) return false;
        for(auto [c, p] : dir){
            ope.emplace_back(c, c == 'C' ? stk.back()[0][p] : stk.back()[p][0]);
            stk.emplace_back(gen(stk.back(), c, p));
            if(dfs(dfs, i + 1)) return true;
            ope.pop_back();
            stk.pop_back();
        }
        return false;
    };
    auto search = [&](char c, int v, T& tmp){
        if(c == 'C'){
            for(int j = 0; j < n; j++){
                if(tmp[0][j] == v) return j;
            }
        }
        for(int j = 0; j < n; j++){
            if(tmp[j][0] == v) return j;
        }
        return -1;
    };
    stk.emplace_back(A);
    dfs(dfs, 0);
    reverse(stk.begin(), stk.end());
    reverse(ope.begin(), ope.end());
    vector<pair<char,int>> ans;
    for(int i = 0; i + 1 < stk.size(); i++){
        auto [c, v] = ope[i];
        T S = stk[i];
        int cnt = -1;
        for(int k = 1; k <= 250; k++){
            S = gen(S, c, search(c, v, S));
            if(S == stk[i + 1]){
                cnt = k;
                break;
            }
        }
        if(cnt != -1){
            S = stk[i];
            while(cnt--){
                int p = search(c, v, S);
                ans.emplace_back(c, p);
                S = gen(S, c, p);
            }
        }
    }
    cout << ans.size() << '\n';
    for(auto [c, p] : ans) cout << c << ' ' << p + 1 << '\n';
}