[step:Construct the coextension of scalars adjunction]Let $N$ be a left $S$-module and let $M$ be a left $R$-module. Define
\begin{align*}
A_{N,M}: \operatorname{Hom}_S(N,\operatorname{Hom}_R(S,M)) &\to \operatorname{Hom}_R(\varphi^*N,M) \\
F &\mapsto \bigl(n \mapsto F(n)(1_S)\bigr).
\end{align*}
If $F:N \to \operatorname{Hom}_R(S,M)$ is $S$-linear, then $A_{N,M}(F)$ is $R$-linear because, for $r \in R$ and $n \in N$,
\begin{align*}
A_{N,M}(F)(rn)
&= F(\varphi(r)n)(1_S) \\
&= (\varphi(r) \cdot F(n))(1_S) \\
&= F(n)(1_S\varphi(r)) \\
&= F(n)(\varphi(r)) \\
&= rF(n)(1_S) \\
&= rA_{N,M}(F)(n).
\end{align*}
Conversely, define
\begin{align*}
B_{N,M}: \operatorname{Hom}_R(\varphi^*N,M) &\to \operatorname{Hom}_S(N,\operatorname{Hom}_R(S,M))
\end{align*}
as follows. For an $R$-linear map $g:\varphi^*N \to M$, define
\begin{align*}
B_{N,M}(g):N &\to \operatorname{Hom}_R(S,M)
\end{align*}
by requiring that, for $n \in N$,
\begin{align*}
B_{N,M}(g)(n):S &\to M \\
t &\mapsto g(tn).
\end{align*}
For fixed $n \in N$, this map is $R$-linear because, for $r \in R$ and $t \in S$,
\begin{align*}
B_{N,M}(g)(n)(\varphi(r)t)
&= g(\varphi(r)tn) \\
&= r g(tn) \\
&= rB_{N,M}(g)(n)(t).
\end{align*}
The map $B_{N,M}(g)$ is $S$-linear because, for $s,t \in S$ and $n \in N$,
\begin{align*}
B_{N,M}(g)(sn)(t)
&= g(t(sn)) \\
&= g((ts)n) \\
&= B_{N,M}(g)(n)(ts) \\
&= (s \cdot B_{N,M}(g)(n))(t).
\end{align*}
Finally, the two maps are inverse. If $F:N \to \operatorname{Hom}_R(S,M)$ is $S$-linear, then for $n \in N$ and $t \in S$,
\begin{align*}
B_{N,M}(A_{N,M}(F))(n)(t)
&= A_{N,M}(F)(tn) \\
&= F(tn)(1_S) \\
&= (t \cdot F(n))(1_S) \\
&= F(n)(1_St) \\
&= F(n)(t).
\end{align*}
If $g:\varphi^*N \to M$ is $R$-linear, then for $n \in N$,
\begin{align*}
A_{N,M}(B_{N,M}(g))(n)
&= B_{N,M}(g)(n)(1_S) \\
&= g(1_S n) \\
&= g(n).
\end{align*}
Hence
\begin{align*}
\operatorname{Hom}_S(N,\operatorname{Hom}_R(S,M)) \cong \operatorname{Hom}_R(\varphi^*N,M).
\end{align*}[/step]