Decreasing Heights
You are playing one famous sandbox game with the three-dimensional world. The map of the world can be represented as a matrix of size $$$n \times m$$$, where the height of the cell $$$(i, j)$$$ is $$$a_{i, j}$$$.You are in the cell $$$(1, 1)$$$ right now and want to get in the cell $$$(n, m)$$$. You can move only down (from the cell $$$(i, j)$$$ to the cell $$$(i + 1, j)$$$) or right (from the cell $$$(i, j)$$$ to the cell $$$(i, j + 1)$$$). There is an additional restriction: if the height of the current cell is $$$x$$$ then you can move only to the cell with height $$$x+1$$$.Before the first move you can perform several operations. During one operation, you can decrease the height of any cell by one. I.e. you choose some cell $$$(i, j)$$$ and assign (set) $$$a_{i, j} := a_{i, j} - 1$$$. Note that you can make heights less than or equal to zero. Also note that you can decrease the height of the cell $$$(1, 1)$$$.Your task is to find the minimum number of operations you have to perform to obtain at least one suitable path from the cell $$$(1, 1)$$$ to the cell $$$(n, m)$$$. It is guaranteed that the answer exists.You have to answer $$$t$$$ independent test cases.
The first line of the input contains one integer $$$t$$$ ($$$1 \le t \le 100$$$) — the number of test cases. Then $$$t$$$ test cases follow.The first line of the test case contains two integers $$$n$$$ and $$$m$$$ ($$$1 \le n, m \le 100$$$) — the number of rows and the number of columns in the map of the world. The next $$$n$$$ lines contain $$$m$$$ integers each, where the $$$j$$$-th integer in the $$$i$$$-th line is $$$a_{i, j}$$$ ($$$1 \le a_{i, j} \le 10^{15}$$$) — the height of the cell $$$(i, j)$$$.It is guaranteed that the sum of $$$n$$$ (as well as the sum of $$$m$$$) over all test cases does not exceed $$$100$$$ ($$$\sum n \le 100; \sum m \le 100$$$).
For each test case, print the answer — the minimum number of operations you have to perform to obtain at least one suitable path from the cell $$$(1, 1)$$$ to the cell $$$(n, m)$$$. It is guaranteed that the answer exists.
import sys
input = sys.stdin.readline
from collections import defaultdict
from math import inf

def prog():
    for _ in range(int(input())):
        (n, m) = map(int, input().split())
        adj_heights = [list(map(int, input().split())) for _ in range(n)]
        for i in range(n):
            for j in range(m):
                adj_heights[i][j] -= i + j
        ops = [defaultdict(lambda : inf) for j in range(m)]
        ops[0][adj_heights[0][0]] = 0
        f = False
        if adj_heights[0][0] == 10 ** 15:
            f = True
        for j in range(1, m):
            height = adj_heights[0][j]
            for (start, operations) in ops[j - 1].items():
                if height >= start:
                    ops[j][start] = min(ops[j][start], operations + height - start)
                else:
                    ops[j][height] = min(ops[j][height], operations + (start - height) * j)
        prev = ops
        for i in range(1, n):
            ops = [defaultdict(lambda : inf) for j in range(m)]
            for j in range(m):
                height = adj_heights[i][j]
                for (start, operations) in prev[j].items():
                    if height >= start:
                        ops[j][start] = min(ops[j][start], operations + height - start)
                    else:
                        ops[j][height] = min(ops[j][height], operations + (start - height) * (i + j))
                if j:
                    for (start, operations) in ops[j - 1].items():
                        if height >= start:
                            ops[j][start] = min(ops[j][start], operations + height - start)
                        else:
                            ops[j][height] = min(ops[j][height], operations + (start - height) * (i + j))
            prev = ops
            if f:
                if max(ops[-1].values()) > 2 * 10 ** 13:
                    ops[-1] = {}
                    ops[-1][-1] = 24750000000000
                    break
        print(min(ops[-1].values()))
prog()
''
import os
import sys
from io import BytesIO, IOBase

def main():
    for _ in range(int(input())):
        (n, m) = map(int, input().split())
        a = [[int(x) for x in input().split()] for _ in range(n)]
        if m > n:
            b = [[a[j][i] for j in range(n)] for i in range(m)]
            a = b
            (n, m) = (m, n)
        for i in range(n):
            for j in range(m):
                a[i][j] -= i + j
        IT = 1 << 80
        from collections import defaultdict
        pvr = [defaultdict(lambda : IT) for _ in range(m)]
        for i in range(n):
            cur = [defaultdict(lambda : IT) for _ in range(m)]
            for j in range(m):
                if i == 0:
                    cur[0][a[0][0]] = 0
                if i:
                    for (k, v) in pvr[j].items():
                        if k <= a[i][j]:
                            cur[j][k] = min(cur[j][k], v + a[i][j] - k)
                        else:
                            cur[j][a[i][j]] = min(cur[j][a[i][j]], v + (k - a[i][j]) * (i + j))
                if j:
                    for (k, v) in cur[j - 1].items():
                        if k <= a[i][j]:
                            cur[j][k] = min(cur[j][k], v + a[i][j] - k)
                        else:
                            cur[j][a[i][j]] = min(cur[j][a[i][j]], v + (k - a[i][j]) * (i + j))
            pvr = cur
        ans = IT
        for (k, v) in pvr[-1].items():
            ans = min(ans, v)
        print(ans)
BUFSIZE = 8192

class FastIO(IOBase):
    newlines = 0

    def __init__(self, file):
        self._fd = file.fileno()
        self.buffer = BytesIO()
        self.writable = 'x' in file.mode or 'r' not in file.mode
        self.write = self.buffer.write if self.writable else None

    def read(self):
        while True:
            b = os.read(self._fd, max(os.fstat(self._fd).st_size, BUFSIZE))
            if not b:
                break
            ptr = self.buffer.tell()
            (self.buffer.seek(0, 2), self.buffer.write(b), self.buffer.seek(ptr))
        self.newlines = 0
        return self.buffer.read()

    def readline(self):
        while self.newlines == 0:
            b = os.read(self._fd, max(os.fstat(self._fd).st_size, BUFSIZE))
            self.newlines = b.count(b'\n') + (not b)
            ptr = self.buffer.tell()
            (self.buffer.seek(0, 2), self.buffer.write(b), self.buffer.seek(ptr))
        self.newlines -= 1
        return self.buffer.readline()

    def flush(self):
        if self.writable:
            os.write(self._fd, self.buffer.getvalue())
            (self.buffer.truncate(0), self.buffer.seek(0))

class IOWrapper(IOBase):

    def __init__(self, file):
        self.buffer = FastIO(file)
        self.flush = self.buffer.flush
        self.writable = self.buffer.writable
        self.write = lambda s: self.buffer.write(s.encode('ascii'))
        self.read = lambda : self.buffer.read().decode('ascii')
        self.readline = lambda : self.buffer.readline().decode('ascii')
(sys.stdin, sys.stdout) = (IOWrapper(sys.stdin), IOWrapper(sys.stdout))
input = lambda : sys.stdin.readline().rstrip('\r\n')
if __name__ == '__main__':
    main()
import os
import sys
from io import BytesIO, IOBase

def main():
    for _ in range(int(input())):
        (n, m) = map(int, input().split())
        a = [[int(x) for x in input().split()] for _ in range(n)]
        if m > n:
            b = [[a[j][i] for j in range(n)] for i in range(m)]
            a = b
            (n, m) = (m, n)
        for i in range(n):
            for j in range(m):
                a[i][j] -= i + j
        from collections import defaultdict
        pvr = [defaultdict(lambda : 1 << 63) for _ in range(m)]
        for i in range(n):
            cur = [defaultdict(lambda : 1 << 63) for _ in range(m)]
            for j in range(m):
                if i == 0:
                    cur[0][a[0][0]] = 0
                if i:
                    for (k, v) in pvr[j].items():
                        if k <= a[i][j]:
                            cur[j][k] = min(cur[j][k], v + a[i][j] - k)
                        else:
                            cur[j][a[i][j]] = min(cur[j][a[i][j]], v + (k - a[i][j]) * (i + j))
                if j:
                    for (k, v) in cur[j - 1].items():
                        if k <= a[i][j]:
                            cur[j][k] = min(cur[j][k], v + a[i][j] - k)
                        else:
                            cur[j][a[i][j]] = min(cur[j][a[i][j]], v + (k - a[i][j]) * (i + j))
            pvr = cur
        ans = 1 << 63
        for (k, v) in pvr[-1].items():
            ans = min(ans, v)
        print(ans)
BUFSIZE = 8192

class FastIO(IOBase):
    newlines = 0

    def __init__(self, file):
        self._fd = file.fileno()
        self.buffer = BytesIO()
        self.writable = 'x' in file.mode or 'r' not in file.mode
        self.write = self.buffer.write if self.writable else None

    def read(self):
        while True:
            b = os.read(self._fd, max(os.fstat(self._fd).st_size, BUFSIZE))
            if not b:
                break
            ptr = self.buffer.tell()
            (self.buffer.seek(0, 2), self.buffer.write(b), self.buffer.seek(ptr))
        self.newlines = 0
        return self.buffer.read()

    def readline(self):
        while self.newlines == 0:
            b = os.read(self._fd, max(os.fstat(self._fd).st_size, BUFSIZE))
            self.newlines = b.count(b'\n') + (not b)
            ptr = self.buffer.tell()
            (self.buffer.seek(0, 2), self.buffer.write(b), self.buffer.seek(ptr))
        self.newlines -= 1
        return self.buffer.readline()

    def flush(self):
        if self.writable:
            os.write(self._fd, self.buffer.getvalue())
            (self.buffer.truncate(0), self.buffer.seek(0))

class IOWrapper(IOBase):

    def __init__(self, file):
        self.buffer = FastIO(file)
        self.flush = self.buffer.flush
        self.writable = self.buffer.writable
        self.write = lambda s: self.buffer.write(s.encode('ascii'))
        self.read = lambda : self.buffer.read().decode('ascii')
        self.readline = lambda : self.buffer.readline().decode('ascii')
(sys.stdin, sys.stdout) = (IOWrapper(sys.stdin), IOWrapper(sys.stdout))
input = lambda : sys.stdin.readline().rstrip('\r\n')
if __name__ == '__main__':
    main()