#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
*/

#define MAX [310][310]

constexpr Int L = 1'000'000;

int M, N;
Int B MAX;

Int a MAX, c MAX, f MAX, g MAX;

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);}
    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
        g[y][x] = c[x][y];
        f[x][y] = L - c[x][y];
      } else {
        // 0 <= + p[x] - q[y] + c[x][y] <= L
        f[x][y] = c[x][y];
        g[y][x] = L - c[x][y];
      }
    }
    
    queue<int> que;
    vector<int> on(M + N, 0);
    vector<Int> dist(M + N, 0);
    vector<int> step(M + N, 0);
    bool ok = true;
    for (int u = 0; u < M + N; ++u) {
      on[u] = 1;
      que.push(u);
    }
    for (; que.size(); ) {
      const int u = que.front();
      que.pop();
      on[u] = 0;
      if (step[u] >= M + N) {
        ok = false;
        break;
      }
      if (u < M) {
        for (int v = M; v < M + N; ++v) {
          if (chmin(dist[v], dist[u] + f[u][v - M])) {
            step[v] = step[u] + 1;
            if (!on[v]) {
              on[v] = 1;
              que.push(v);
            }
          }
        }
      } else {
        for (int v = 0; v < M; ++v) {
          if (chmin(dist[v], dist[u] + g[u - M][v])) {
            step[v] = step[u] + 1;
            if (!on[v]) {
              on[v] = 1;
              que.push(v);
            }
          }
        }
      }
    }
    
    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;
}