[step:Show the formal fractions form a field]
The zero and one elements of $F$ are
\begin{align*}
0_F := [0_R,1_R]
\end{align*}
and
\begin{align*}
1_F := [1_R,1_R].
\end{align*}
The additive inverse of $[a,b]\in F$ is $[-a,b]$, since
\begin{align*}
[a,b]+[-a,b]=[ab-ba,b^2]=[0_R,b^2]=[0_R,1_R].
\end{align*}
The associativity and commutativity of addition and multiplication, the distributive law, and the identity laws are checked on representatives by expanding the defining formulas above and applying the corresponding ring identities in $R$. Because addition and multiplication have already been proved well-defined on equivalence classes, these representative computations descend to identities in $F$.
It remains to verify multiplicative inverses for nonzero elements. Let $[a,b]\in F$ and suppose
\begin{align*}
[a,b]\neq [0_R,1_R].
\end{align*}
The equivalence $[a,b]=[0_R,1_R]$ is equivalent to $a1_R=0_Rb$, hence to $a=0_R$. Therefore $a\neq 0_R$, so $a\in S$, and $[b,a]\in F$ is defined. Then
\begin{align*}
[a,b]\cdot[b,a]=[ab,ba]=[1_R,1_R],
\end{align*}
because $(ab,ba)\sim(1_R,1_R)$ is the equality $ab=ba$. Thus every nonzero element has a multiplicative inverse, and $F$ is a field.
[/step]