#include<bits/stdc++.h>
using namespace std;
long long a[110][110] , dp[110][110];
signed main()
{
int n , m , T = 1;
cin >> T;
while(T --){
vector<long long>vec;
long long ans = 1e18;
cin >> n >> m;
for(int i = 0 ; i <= n ; i ++) for(int j = 0 ; j <= m ; j ++) dp[i][j] = 1e18;
for(int i = 1 ; i <= n ; i ++) for(int j = 1 ; j <= m ; j ++) cin >> a[i][j] , a[i][j] -= i + j - 2 , vec.push_back(a[i][j]);
dp[0][0] = dp[0][1] = dp[1][0] = 0;
for(auto k : vec){
if(a[1][1] < k) continue ;
for(int i = 1 ; i <= n ; i ++) for(int j = 1 ; j <= m ; j ++){
if(a[i][j] < k) dp[i][j] = 1e18;
else dp[i][j] = min(dp[i - 1][j] , dp[i][j - 1]) + a[i][j] - k;
}
ans = min(ans , dp[n][m]);
}
cout << ans << '\n';
}
return 0;
}
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