Theorem 3
Tag 05HJ, permanent. Cite it as [Bourbaki, Tag 05HJ].
Algebra, chapter I, § 8. Rings
Let and be rings and a homomorphism of into . (a) The kernel of is a two-sided ideal of . (b) The image of is a subring of . (c) Let and be the canonical morphisms. There exists one and only one morphism of into such that and is an isomorphism.
As is a morphism of the additive group of into that of , is a subgroup of . If and , then , hence and similarly ; hence is a two-sided ideal of . Assertion (b) is obvious. As is zero on , there exists a morphism of into such that (Theorem 2). The uniqueness of and the fact that is an isomorphism follow from Set Theory, II, § 6, no. 4.
Bourbaki puts the proof directly after the statement, so what is above is the statement and its proof together.