#include <cassert>
#include <cmath>
#include <cstdint>
#include <cstdio>
#include <cstdlib>
#include <cstring>
#include <algorithm>
#include <bitset>
#include <complex>
#include <deque>
#include <functional>
#include <iostream>
#include <limits>
#include <map>
#include <numeric>
#include <queue>
#include <random>
#include <set>
#include <sstream>
#include <string>
#include <unordered_map>
#include <unordered_set>
#include <utility>
#include <vector>

using namespace std;

using Int = long long;

template <class T1, class T2> ostream &operator<<(ostream &os, const pair<T1, T2> &a) { return os << "(" << a.first << ", " << a.second << ")"; };
template <class T> ostream &operator<<(ostream &os, const vector<T> &as) { const int sz = as.size(); os << "["; for (int i = 0; i < sz; ++i) { if (i >= 256) { os << ", ..."; break; } if (i > 0) { os << ", "; } os << as[i]; } return os << "]"; }
template <class T> void pv(T a, T b) { for (T i = a; i != b; ++i) cerr << *i << " "; cerr << endl; }
template <class T> bool chmin(T &t, const T &f) { if (t > f) { t = f; return true; } return false; }
template <class T> bool chmax(T &t, const T &f) { if (t < f) { t = f; return true; } return false; }
#define COLOR(s) ("\x1b[" s "m")


/*
  a[x][y] = (-1)^(x+y) (p[x] - q[y]) + c[x][y]
  c: c[*][0] = c[0][*] = 0, others determined by B
*/

constexpr Int L = 1'000'000;

int M, N;
Int B[310][310];

Int a[310][310], c[310][310];

int esLen;
pair<Int, pair<int, int>> es[2 * 310 * 310 + 10];
void ae(int u, int v, Int w) {
  es[esLen++] = make_pair(w, make_pair(u, v));
}

int main() {
  for (int numCases; ~scanf("%d", &numCases); ) { for (int caseId = 1; caseId <= numCases; ++caseId) {
    scanf("%d%d", &M, &N);
    for (int x = 1; x < M; ++x) for (int y = 1; y < N; ++y) {
      scanf("%lld", &B[x][y]);
    }
    
    for (int x = 0; x < M; ++x) for (int y = 0; y < N; ++y) {
      c[x][y] = (x == 0 || y == 0) ? 0 : (B[x][y] - c[x-1][y-1] - c[x-1][y] - c[x][y-1]);
    }
// for(int x=0;x<M;++x){cerr<<"c["<<x<<"] = ";pv(c[x],c[x]+N);}
    esLen = 0;
    for (int x = 0; x < M; ++x) for (int y = 0; y < N; ++y) {
      if ((x + y) & 1) {
        // 0 <= - p[x] + q[y] + c[x][y] <= L
        ae(M + y, x, c[x][y]);
        ae(x, M + y, L - c[x][y]);
      } else {
        // 0 <= + p[x] - q[y] + c[x][y] <= L
        ae(x, M + y, c[x][y]);
        ae(M + y, x, L - c[x][y]);
      }
    }
    
    bool ok = true;
    vector<Int> dist(M + N, 0);
    for (int h = M + N; --h >= 0; ) {
      bool upd = false;
      for (int i = 0; i < esLen; ++i) {
        if (chmin(dist[es[i].second.second], dist[es[i].second.first] + es[i].first)) {
          upd = true;
        }
      }
      if (!upd) break;
      if (!h) ok = false;
    }
    
    if (ok) {
      for (int x = 0; x < M; ++x) for (int y = 0; y < N; ++y) {
        a[x][y] = ((x + y) & 1 ? -1 : +1) * (dist[x] - dist[M + y]) + c[x][y];
      }
      puts("YES");
      for (int x = 0; x < M; ++x) {
        for (int y = 0; y < N; ++y) {
          if (y) printf(" ");
          printf("%lld", a[x][y]);
        }
        puts("");
      }
    } else {
      puts("NO");
    }
  }
#ifndef LOCAL
  break;
#endif
  }
  return 0;
}