#include <bits/stdc++.h>
template <typename T>
void MACRO_VAR_Scan(T& t) {
  std::cin >> t;
}
template <typename First, typename... Rest>
void MACRO_VAR_Scan(First& first, Rest&... rest) {
  std::cin >> first;
  MACRO_VAR_Scan(rest...);
}
template <typename T>
void MACRO_VEC_ROW_Init(int n, T& t) {
  t.resize(n);
}
template <typename First, typename... Rest>
void MACRO_VEC_ROW_Init(int n, First& first, Rest&... rest) {
  first.resize(n);
  MACRO_VEC_ROW_Init(n, rest...);
}
template <typename T>
void MACRO_VEC_ROW_Scan(int p, T& t) {
  std::cin >> t[p];
}
template <typename First, typename... Rest>
void MACRO_VEC_ROW_Scan(int p, First& first, Rest&... rest) {
  std::cin >> first[p];
  MACRO_VEC_ROW_Scan(p, rest...);
}
template <typename T>
void MACRO_OUT(const T t) {
  std::cout << t;
}
template <typename First, typename... Rest>
void MACRO_OUT(const First first, const Rest... rest) {
  std::cout << first << " ";
  MACRO_OUT(rest...);
}
template <class S, class T, class U>
bool IN(S a, T x, U b) {
  return a <= x && x < b;
}
template <class T>
inline T CHMAX(T& a, const T b) {
  return a = (a < b) ? b : a;
}
template <class T>
inline T CHMIN(T& a, const T b) {
  return a = (a > b) ? b : a;
}
template <class T>
using V = std::vector<T>;
template <class T>
using VV = V<V<T>>;
template <typename S, typename T>
std::ostream& operator<<(std::ostream& os, std::pair<S, T> p) {
  os << "(" << p.first << ", " << p.second << ")";
  return os;
}
using i64 = std::int_fast64_t;
using u64 = std::uint_fast64_t;
using ll = long long;
using ull = unsigned long long;
using ld = long double;
using PAIR = std::pair<i64, i64>;
using PAIRLL = std::pair<ll, ll>;
constexpr int INFINT = (1 << 30) - 1;
constexpr int INFINT_LIM = (1LL << 31) - 1;
constexpr ll INFLL = 1LL << 60;
constexpr ll INFLL_LIM = (1LL << 62) - 1 + (1LL << 62);
constexpr double eps = 1e-6;
constexpr i64 MOD = 998244353;
constexpr double PI = 3.141592653589793238462643383279;
template <class T, size_t N>
void FILL(T (&a)[N], const T& val) {
  for (auto& x : a) x = val;
}
template <class ARY, size_t N, size_t M, class T>
void FILL(ARY (&a)[N][M], const T& val) {
  for (auto& b : a) FILL(b, val);
}
template <class T>
void FILL(std::vector<T>& a, const T& val) {
  for (auto& x : a) x = val;
}
template <class ARY, class T>
void FILL(std::vector<std::vector<ARY>>& a, const T& val) {
  for (auto& b : a) FILL(b, val);
}
signed main() {
  std::ios::sync_with_stdio(false);
  std::cin.tie(0);
  ;
  int Q;
  MACRO_VAR_Scan(Q);
  ;
  for (int _ = (0); _ < (Q); ++_) {
    i64 n, m;
    MACRO_VAR_Scan(n, m);
    ;
    std::vector<std::vector<i64>> a(n, std::vector<i64>(m));
    for (auto& R : a)
      for (auto& w : R) std::cin >> w;
    ;
    for (int i = (0); i < (n); ++i)
      for (int j = (0); j < (m); ++j) a[i][j] -= i + j;
    std::set<i64> set;
    for (int i = (0); i < (n); ++i)
      for (int j = (0); j < (m); ++j) set.insert(a[i][j]);
    i64 ans = INFLL;
    VV<i64> dp(n, V<i64>(m, INFLL));
    for (auto x : set) {
      if (a[0][0] < x) continue;
      if (a[n - 1][m - 1] < x) continue;
      FILL(dp, (i64)INFLL);
      dp[0][0] = a[0][0] - x;
      for (int i = (0); i < (n); ++i)
        for (int j = (0); j < (m); ++j)
          if (a[i][j] >= x) {
            if (i > 0) CHMIN(dp[i][j], dp[i - 1][j] + a[i][j] - x);
            if (j > 0) CHMIN(dp[i][j], dp[i][j - 1] + a[i][j] - x);
          }
      CHMIN(ans, dp[n - 1][m - 1]);
    }
    MACRO_OUT(ans);
    std::cout << "\n";
    ;
  }
  return 0;
}
