[proofplan]
The proof uses the enclosure property for consecutive partial sums of a decreasing [alternating series](/page/Alternating%20Series): the sum $s$ lies between $s_N$ and $s_{N+1}$. Since the difference $s_{N+1}-s_N$ is exactly the first omitted term, the remainder $R_N=s-s_N$ points in the same direction as that omitted term. The same enclosure also bounds the distance from $s_N$ to $s$ by the distance from $s_N$ to $s_{N+1}$, which is $b_{N+1}$.
[/proofplan]
[step:Enclose the sum between two consecutive partial sums]
Fix $N \in \mathbb{N}$. The hypotheses say exactly that
\begin{align*}
\sum_{n=1}^{\infty} (-1)^{n+1}b_n
\end{align*}
is a decreasing alternating series with sum $s$ and partial sums $(s_M)_{M=1}^{\infty}$. Therefore, the following enclosure result applies:
[citetheorem:9710]
Hence $s$ lies between $s_N$ and $s_{N+1}$.
[/step]
[step:Express the remainder as a fraction of the first omitted term]
Define the real number
\begin{align*}
\Delta_N = s_{N+1}-s_N.
\end{align*}
By the definition of the partial sums,
\begin{align*}
\Delta_N = (-1)^{N+2}b_{N+1}.
\end{align*}
Since $s$ lies between $s_N$ and $s_{N+1}$, there exists a number $\theta_N \in [0,1]$ such that
\begin{align*}
s = s_N + \theta_N \Delta_N.
\end{align*}
Indeed, if $\Delta_N=0$, then $s_N=s_{N+1}$ and the enclosure gives $s=s_N$, so we may take $\theta_N=0$. If $\Delta_N \neq 0$, then
\begin{align*}
\theta_N = \frac{s-s_N}{\Delta_N}
\end{align*}
belongs to $[0,1]$ precisely because $s$ lies between $s_N$ and $s_{N+1}=s_N+\Delta_N$.
Thus
\begin{align*}
R_N = s-s_N = \theta_N\Delta_N = \theta_N(-1)^{N+2}b_{N+1}.
\end{align*}
[guided]
The enclosure from the previous step says that, starting at $s_N$, the point $s$ is somewhere on the closed line segment whose other endpoint is $s_{N+1}$. To encode that statement algebraically, define
\begin{align*}
\Delta_N = s_{N+1}-s_N.
\end{align*}
This is the signed displacement from the $N$th partial sum to the next partial sum. By subtracting the two finite sums, every term cancels except the newly added term:
\begin{align*}
\Delta_N = \sum_{n=1}^{N+1} (-1)^{n+1}b_n - \sum_{n=1}^{N} (-1)^{n+1}b_n = (-1)^{N+2}b_{N+1}.
\end{align*}
Now use the fact that $s$ lies between $s_N$ and $s_{N+1}$. If $\Delta_N=0$, then $s_N=s_{N+1}$, and the only real number between them is $s_N$ itself. Hence $s=s_N$, so $R_N=0$, and we may write $s=s_N+0\cdot \Delta_N$.
If $\Delta_N \neq 0$, define
\begin{align*}
\theta_N = \frac{s-s_N}{\Delta_N}.
\end{align*}
Because $s$ lies between $s_N$ and $s_N+\Delta_N$, the signed displacement $s-s_N$ is a nonnegative fraction of the signed displacement $\Delta_N$. Therefore $\theta_N \in [0,1]$, and
\begin{align*}
s = s_N+\theta_N\Delta_N.
\end{align*}
Subtracting $s_N$ from both sides gives
\begin{align*}
R_N = s-s_N = \theta_N\Delta_N.
\end{align*}
Substituting the value of $\Delta_N$ yields
\begin{align*}
R_N = \theta_N(-1)^{N+2}b_{N+1}.
\end{align*}
This formula contains both conclusions: the factor $\theta_N$ controls the size of the remainder, and the factor $(-1)^{N+2}b_{N+1}$ controls its sign.
[/guided]
[/step]
[step:Read off the magnitude and sign of the remainder]
Since $\theta_N \in [0,1]$ and $b_{N+1} \ge 0$, the formula
\begin{align*}
R_N = \theta_N(-1)^{N+2}b_{N+1}
\end{align*}
gives
\begin{align*}
|R_N| = \theta_N b_{N+1} \le b_{N+1}.
\end{align*}
It also gives
\begin{align*}
(-1)^{N+2}R_N = \theta_N b_{N+1} \ge 0.
\end{align*}
Therefore, if $R_N \neq 0$, then $R_N$ has the same sign as $(-1)^{N+2}b_{N+1}$. Since $N \in \mathbb{N}$ was arbitrary, both conclusions hold for every $N \in \mathbb{N}$.
[/step]