[guided]The goal of this step is to turn one congruence modulo $mn$ into a pair of congruences modulo $m$ and modulo $n$. For each positive integer $q$, write $R_q=\mathbb{Z}/q\mathbb{Z}$ for the quotient ring and $\pi_q:\mathbb{Z}\to R_q$ for the quotient map. We define $\Phi:R_{mn}\to R_m\times R_n$, $\Phi(\pi_{mn}(a))=(\pi_m(a),\pi_n(a))$.
First we verify that this is a well-defined map. The input $\pi_{mn}(a)$ can be represented by many integers $a$, so we must check that choosing a different representative does not change the output. If $\pi_{mn}(a)=\pi_{mn}(b)$, then $mn \mid a-b$. Since $m \mid mn$ and $n \mid mn$, it follows that $m \mid a-b$ and $n \mid a-b$. Therefore $\pi_m(a)=\pi_m(b)$ and $\pi_n(a)=\pi_n(b)$, so $\Phi$ is well-defined. Because quotient-ring addition and multiplication are inherited from addition and multiplication in $\mathbb{Z}$, this same formula also shows that $\Phi$ preserves sums, products, and the multiplicative identity.
Now we prove injectivity. Suppose $\Phi(\pi_{mn}(a))=(\pi_m(0),\pi_n(0))$. This means exactly that $m \mid a$ and $n \mid a$. Since $\gcd(m,n)=1$, the Bezout representation proved in the previous step gives $r,s \in \mathbb{Z}$ such that $rm+sn=1$. Multiplying by $a$ gives $a=(rm+sn)a=rma+sna$. Because $n \mid a$, the term $rma$ is divisible by $mn$. Because $m \mid a$, the term $sna$ is divisible by $mn$. Hence their sum $a$ is divisible by $mn$, so $\pi_{mn}(a)=\pi_{mn}(0)$. Thus the kernel of $\Phi$ is trivial, and $\Phi$ is injective.
Finally we prove surjectivity. Start with any pair $(\pi_m(b),\pi_n(c)) \in R_m\times R_n$. We want one integer whose residue is $b$ modulo $m$ and $c$ modulo $n$. Choose $r,s \in \mathbb{Z}$ with
\begin{align*}
rm+sn=1,
\end{align*}
and define
\begin{align*}
a=snb+rmc.
\end{align*}
Modulo $m$, the term $rmc$ vanishes and $sn=1-rm$ is congruent to $1$, so $\pi_m(a)=\pi_m(b)$. Modulo $n$, the term $snb$ vanishes and $rm=1-sn$ is congruent to $1$, so $\pi_n(a)=\pi_n(c)$. Therefore $\Phi(\pi_{mn}(a))=(\pi_m(b),\pi_n(c))$. Since the target pair was arbitrary, $\Phi$ is surjective. We have proved that $\Phi$ is a ring isomorphism.[/guided]