import java.util.*;

class Main {
	public static void main(String[] args) throws java.lang.Exception {
		final Scanner sc = new Scanner(System.in);
		final int n = sc.nextInt();
		final int k = sc.nextInt();
		final int[][] a = new int[n][];
		for (int r = 0; r < n; r++) {
			a[r] = new int[n];
			for (int c = 0; c < n; c++) {
				a[r][c] = sc.nextInt() - 1;
			}
		}
		final int[][] b = new int[n][];
		for (int r = 0; r < n; r++) {
			b[r] = new int[n];
			for (int c = 0; c < n; c++) {
				b[r][c] = sc.nextInt() - 1;
			}
		}
		
		final int[] ans = solve(n, k, a, b);
		
		System.out.println(ans.length);
		for (int op : ans) {
			if (op < n) {
				System.out.println("C " + (op+1));
			} else {
				System.out.println("R " + (op+1-n));
			}
		}
	}
	
	static int[] solve(final int n, final int k, final int[][] a, final int[][] b) {
		int[] ops = new int[k];
		
		search(b, k, a, ops);
		
		List<Integer> ans = new ArrayList<>();
		
		int[][] t = deepcopy(a);
		for (int i = 0; i < k; i++) {
			final int op = ops[i];
			final int[] v = op < n ? selectCol(t, op) : selectRow(t, op-n);
			if (op < n) {
				reorderColsByColPerm(t, op);
			} else {
				reorderRowsByRowPerm(t, op-n);
			}
			final List<Integer> tmp = new ArrayList<>(); 
			for (int cnt = cycle(v) - 1, z = op % n; cnt > 0; cnt--) {
				z = v[z];
				tmp.add(op < n ? z : (z+n));
			}
			ans.addAll(0, tmp);
		}
		
		return ans.stream().mapToInt(Integer::intValue).toArray();
	}
	
	static void reorderColsByColPerm(final int[][] s, final int x) {
		int[][] t = deepcopy(s);
		for (int r = 0; r < s.length; r++) {
			for (int c = 0; c < s.length; c++) {
				s[ r ][ t[c][x] ] = t[r][c];
			}
		}
	}
	
	static void reorderRowsByRowPerm(final int[][] s, final int y) {
		int[][] t = deepcopy(s);
		for (int r = 0; r < s.length; r++) {
			for (int c = 0; c < s.length; c++) {
				s[ t[y][r] ][ c ] = t[r][c];
			}
		}
	}
	
	static int[] selectCol(final int[][] s, final int x) {
		return Arrays.stream(s).mapToInt(row -> row[x]).toArray();
	}
	
	static int[] selectRow(final int[][] s, final int y) {
		return s[y].clone();
	}
	
	static boolean search(final int[][] b, final int k, final int[][] t, final int[] v) {
		if (k == 0) {
			return Arrays.deepEquals(b, t);
		}
		for (int i = 0; i < b.length*2; i++) {
			v[k-1] = i;
			int[][] s = deepcopy(t);
			if (i < b.length) {
				reorderColsByColPerm(s, i);
			} else {
				reorderRowsByRowPerm(s, i - b.length);
			}
			if (search(b, k-1, s, v)) {
				return true;
			}
		}
		return false;
	}
	
	static int cycle(final int[] v) {
		int[] t = new int[v.length];
		int[] w = v.clone();
		for (int cnt = 1; ; cnt++) {
			for (int i = 0; i < v.length; i++) {
				t[ v[i] ] = w[i];
			}
			if (Arrays.equals(t, v)) {
				return cnt;
			}
			int[] tmp = t; t = w; w = tmp;
		}
	}
	
	static int[][] deepcopy(final int[][] s) {
		return Arrays.stream(s).map(int[]::clone).toArray(int[][]::new);
	}
}