[proofplan]
We reduce an arbitrary integer matrix of determinant $n$ by left multiplication with matrices in $SL_2(\mathbb{Z})$, which is exactly the operation of applying determinant-preserving integer row operations. First, we use Bézout coefficients for the lower row to make the lower-left entry zero and the lower-right entry positive. The determinant condition then forces the upper-left entry to be a positive divisor $a$ of $n$, with lower-right entry $d=n/a$. Finally, an elementary shear changes the upper-right entry by multiples of $d$, so we choose its unique residue modulo $d$ in the interval $0 \le b < d$; a direct matrix comparison proves uniqueness.
[/proofplan]
[step:Kill the lower-left entry by a unimodular row operation on the first column]
Let
\begin{align*}
A =
\begin{pmatrix}
p & q \\
r & s
\end{pmatrix}
\in \Delta_n.
\end{align*}
Thus $p,q,r,s \in \mathbb{Z}$ and
\begin{align*}
ps - qr = n.
\end{align*}
Since $n \in \mathbb{N}$, the first column $(p,r)$ is not $(0,0)$; otherwise $\det A=0$.
Let $a := \gcd(p,r)$, chosen positive. Then $a$ divides both $p$ and $r$, and there exist $x,y \in \mathbb{Z}$ such that
\begin{align*}
xp + yr = a.
\end{align*}
Define
\begin{align*}
\gamma :=
\begin{pmatrix}
x & y \\
-r/a & p/a
\end{pmatrix}
\in M_2(\mathbb{Z}).
\end{align*}
The entries are integral because $a$ divides both $p$ and $r$. Its determinant is
\begin{align*}
\det \gamma
=
x\frac{p}{a} - y\left(-\frac{r}{a}\right)
=
\frac{xp+yr}{a}
=
1,
\end{align*}
so $\gamma \in SL_2(\mathbb{Z})=\Gamma$.
Multiplying on the left by $\gamma$ gives
\begin{align*}
\gamma A
&=
\begin{pmatrix}
x & y \\
-r/a & p/a
\end{pmatrix}
\begin{pmatrix}
p & q \\
r & s
\end{pmatrix} \\
&=
\begin{pmatrix}
xp+yr & xq+ys \\
-rp/a+pr/a & -rq/a+ps/a
\end{pmatrix} \\
&=
\begin{pmatrix}
a & xq+ys \\
0 & (ps-qr)/a
\end{pmatrix} \\
&=
\begin{pmatrix}
a & b_0 \\
0 & d_1
\end{pmatrix},
\end{align*}
where $b_0 := xq+ys \in \mathbb{Z}$ and
\begin{align*}
d_1 := \frac{n}{a} \in \mathbb{Z}.
\end{align*}
The integer $d_1$ is positive because $n>0$ and $a>0$. Therefore the left coset of $A$ contains a triangular matrix of the form
\begin{align*}
\begin{pmatrix}
a & b_0 \\
0 & d_1
\end{pmatrix},
\qquad a>0,
\qquad d_1>0.
\end{align*}
[guided]
The goal is to remove the lower-left entry using only left multiplication by an element of $SL_2(\mathbb{Z})$. Left multiplication performs integer row operations, so the lower-left entry of the product is obtained by applying a new lower row to the first column of $A$. For that reason the relevant pair is the first column $(p,r)$, not the lower row $(r,s)$.
Let
\begin{align*}
A =
\begin{pmatrix}
p & q \\
r & s
\end{pmatrix}
\in \Delta_n.
\end{align*}
By the definition of $\Delta_n$, the entries satisfy $p,q,r,s \in \mathbb{Z}$ and
\begin{align*}
ps - qr = n.
\end{align*}
Because $n \in \mathbb{N}$, we have $n>0$. Hence the first column $(p,r)$ cannot be $(0,0)$, since then the determinant $ps-qr$ would be $0$.
Set $a := \gcd(p,r)$ with $a>0$. Bézout's identity gives integers $x,y \in \mathbb{Z}$ such that
\begin{align*}
xp + yr = a.
\end{align*}
We now build a matrix whose first row produces this gcd and whose second row is orthogonal to the first column. Define
\begin{align*}
\gamma :=
\begin{pmatrix}
x & y \\
-r/a & p/a
\end{pmatrix}
\in M_2(\mathbb{Z}).
\end{align*}
The entries $-r/a$ and $p/a$ are integers because $a$ divides both $p$ and $r$. Its determinant is
\begin{align*}
\det \gamma
=
x\frac{p}{a} - y\left(-\frac{r}{a}\right)
=
\frac{xp+yr}{a}
=
1.
\end{align*}
Thus $\gamma \in SL_2(\mathbb{Z})=\Gamma$, so multiplying by $\gamma$ on the left keeps us in the same left coset of $\Gamma \backslash \Delta_n$.
Now compute the product explicitly:
\begin{align*}
\gamma A
&=
\begin{pmatrix}
x & y \\
-r/a & p/a
\end{pmatrix}
\begin{pmatrix}
p & q \\
r & s
\end{pmatrix} \\
&=
\begin{pmatrix}
xp+yr & xq+ys \\
-rp/a+pr/a & -rq/a+ps/a
\end{pmatrix}.
\end{align*}
The lower-left entry is zero because
\begin{align*}
-rp/a+pr/a=0.
\end{align*}
The upper-left entry is $a$ by the Bézout identity, and the lower-right entry is determined by the determinant of $A$:
\begin{align*}
-rq/a+ps/a
=
\frac{ps-qr}{a}
=
\frac{n}{a}.
\end{align*}
Therefore
\begin{align*}
\gamma A
=
\begin{pmatrix}
a & xq+ys \\
0 & n/a
\end{pmatrix}.
\end{align*}
Define $b_0 := xq+ys \in \mathbb{Z}$ and
\begin{align*}
d_1 := \frac{n}{a} \in \mathbb{Z}.
\end{align*}
The integer $d_1$ is positive because $n>0$ and $a>0$. Hence the left coset of $A$ contains a matrix
\begin{align*}
\begin{pmatrix}
a & b_0 \\
0 & d_1
\end{pmatrix}
\end{align*}
with $a>0$ and $d_1>0$, which is the triangular form needed before reducing the upper-right entry modulo the lower-right entry.
[/guided]
[/step]
[step:Use the determinant condition to identify the diagonal entries]
From the previous step, the left coset of $A$ contains a matrix
\begin{align*}
T_0 :=
\begin{pmatrix}
a & b_0 \\
0 & d
\end{pmatrix}
\end{align*}
with $a,b_0 \in \mathbb{Z}$ and $d \in \mathbb{N}$. Since $T_0 \in \Delta_n$,
\begin{align*}
n=\det T_0=ad.
\end{align*}
Because $n>0$ and $d>0$, it follows that
\begin{align*}
a=\frac{n}{d}\in \mathbb{N}.
\end{align*}
Thus $d$ is a positive divisor of $n$, and the diagonal entries satisfy $ad=n$ with $a,d \in \mathbb{N}$.
[/step]
[step:Choose the upper-right entry as the unique residue modulo $d$]
Let $b_0 \in \mathbb{Z}$ be the upper-right entry of $T_0$. By Euclidean division, there exist unique integers $m,b \in \mathbb{Z}$ such that
\begin{align*}
b_0 = md+b,
\qquad 0 \le b < d.
\end{align*}
Define the shear matrix
\begin{align*}
\sigma_m :=
\begin{pmatrix}
1 & -m \\
0 & 1
\end{pmatrix}
\in SL_2(\mathbb{Z}).
\end{align*}
Then
\begin{align*}
\sigma_m T_0
=
\begin{pmatrix}
1 & -m \\
0 & 1
\end{pmatrix}
\begin{pmatrix}
a & b_0 \\
0 & d
\end{pmatrix}
=
\begin{pmatrix}
a & b_0-md \\
0 & d
\end{pmatrix}
=
\begin{pmatrix}
a & b \\
0 & d
\end{pmatrix}.
\end{align*}
Since $\sigma_m \in \Gamma$, this matrix lies in the same left coset as $A$. Therefore every left coset has a representative of the stated form.
[/step]
[step:Compare two triangular representatives in the same left coset]
Suppose two displayed representatives lie in the same left coset. Thus there exist $a,d,a',d' \in \mathbb{N}$ and $b,b' \in \mathbb{Z}$ with
\begin{align*}
ad=n,
\qquad
a'd'=n,
\qquad
0 \le b < d,
\qquad
0 \le b' < d',
\end{align*}
and there exists
\begin{align*}
\gamma =
\begin{pmatrix}
\alpha & \beta \\
\gamma_1 & \delta
\end{pmatrix}
\in SL_2(\mathbb{Z})
\end{align*}
such that
\begin{align*}
\gamma
\begin{pmatrix}
a & b \\
0 & d
\end{pmatrix}
=
\begin{pmatrix}
a' & b' \\
0 & d'
\end{pmatrix}.
\end{align*}
Multiplying the matrices gives
\begin{align*}
\begin{pmatrix}
\alpha a & \alpha b+\beta d \\
\gamma_1 a & \gamma_1 b+\delta d
\end{pmatrix}
=
\begin{pmatrix}
a' & b' \\
0 & d'
\end{pmatrix}.
\end{align*}
Since $a>0$, the equality $\gamma_1 a=0$ implies $\gamma_1=0$. The determinant condition $\det \gamma=1$ then gives
\begin{align*}
\alpha\delta=1,
\end{align*}
so $\alpha=\delta=1$ or $\alpha=\delta=-1$. The lower-right entry satisfies
\begin{align*}
d'=\delta d.
\end{align*}
Because $d,d'>0$, we must have $\delta=1$, hence also $\alpha=1$. Therefore
\begin{align*}
a'=a,
\qquad
d'=d,
\qquad
b'=b+\beta d.
\end{align*}
Since $0 \le b < d$ and $0 \le b' < d$, the equality $b'=b+\beta d$ forces $\beta=0$ and $b'=b$. Hence the two representatives are identical.
[/step]
[step:Conclude that the displayed triangular matrices form the complete representative system]
The existence steps show that every coset in $\Gamma \backslash \Delta_n$ contains at least one matrix
\begin{align*}
\begin{pmatrix}
a & b \\
0 & d
\end{pmatrix}
\end{align*}
with $a,d \in \mathbb{N}$, $ad=n$, and $0 \le b<d$. The comparison step shows that no two distinct matrices of this form lie in the same left coset. Therefore these triangular matrices form a unique set of representatives for $\Gamma \backslash \Delta_n$, as claimed.
[/step]