Let A be a ring, C its centre, B the ring of matrices Mn(A), Δ the additive subgroup of A generated by the elements αβ−βα for α∈A, β∈A, and D the additive subgroup of B generated by the matrices XY−YX for X∈B, Y∈B; Δ and D are C-modules. For every matrix X=(ξij)∈B, let θ(X) be the element ∑i=1nξˉij of A/Δ, where, for all α∈A, αˉ denotes the class of α mod. Δ. Show that θ is a surjective homomorphism of B onto A/Δ, whose kernel is equal to D, so that B/D is isomorphic to A/Δ as a C-module. (Observe that D contains the matrices αEij and the matrices α(Eii−Ejj) for α∈A and i=j.)