#include<bits/stdc++.h>

using namespace std;

int grade[105][105];

int main(){

    int t,r,c,k,cont=1;
    scanf("%d", &t);
    for(int i=0;i<t;i++){
        scanf("%d%d%d", &r,&c,&k);
        for(int m=1;m<=r;m++){
            for(int n=1;n<=c;n++){
                grade[m][n]=1;
            }
        }
        if(k==(r*c)-1){
            printf("Case #%d: IMPOSSIBLE\n", cont);
            cont++;
        }
        else{
            int ca=0;
            printf("Case #%d: POSSIBLE\n", cont);
            for(int j=1;j<=r;j++){
                for(int l=1;l<=c;l++){
                    if(ca==k){
                        if(grade[j-1][l]!=0 && grade[j-1][l]!=2){
                            grade[j][l]=3;
                            printf("N ");
                        }
                        else if(grade[j][l+1]!=0 && grade[j][l+1]!=2){
                            grade[j][l]=3;
                            printf("E ");
                        }
                        else if(grade[j+1][l]!=0 && grade[j+1][l]!=2){
                            grade[j][l]=3;
                            printf("S ");
                        }
                        else if(grade[j][l-1]!=0 && grade[j][l-1]!=2){
                            grade[j][l]=3;
                            printf("W ");
                        }
                    }
                    else{
                        ca++;
                        if(grade[j-1][l]==0 || grade[j-1][l]==2){
                            grade[j][l]=2;
                            printf("N ");
                        }
                        else if(grade[j][l+1]==0 || grade[j][l+1]==2){
                            grade[j][l]=2;
                            printf("E ");
                        }
                        else if(grade[j+1][l]==0 || grade[j+1][l]==2){
                            grade[j][l]=2;
                            printf("S ");
                        }
                        else if(grade[j][l-1]==0 || grade[j][l-1]==2){
                            grade[j][l]=2;
                            printf("W ");
                        }
                    }
                }
                printf("\n");
            }
            cont++;
        }
        for(int a=0;a<105;a++){
            for(int b=0;b<105;b++){
                grade[a][b]=0;
            }
        }
    }
    return 0;
}