Let \(R\) be the subset of \(\mathbb M_2(\mathbb R)\) consisting of matrices
\begin{equation*}
R = \left\{ \begin{pmatrix} a & b \\ -b & a \end{pmatrix} : a, b \in \mathbb R \right\}\text{.}
\end{equation*}
One can check that \(R\) is a subring of \(\mathbb M_2(\mathbb R)\text{.}\)
We claim that the ring of complex numbers \(\mathbb C\) is isomorphic to \(R\text{.}\) We define the function \(\phi\) to be:
\begin{equation*}
\phi(a+bi) = \begin{pmatrix} a & b \\ -b & a \end{pmatrix}\text{.}
\end{equation*}
To check that \(\phi\) is an isomorphism, we need to show that it preserves addition:
\begin{align*}
\phi\big((a+bi) + (a'+b'i)\big) &= \phi\big((a+a') + (b+b')i\big)\\
&= \begin{pmatrix}a + a' & b + b' \\ -b - b' & a + a'\end{pmatrix}\\
&= \begin{pmatrix}a & b \\ -b & a \end{pmatrix} + \begin{pmatrix}a' & b' \\ -b' & a' \end{pmatrix}\\
&= \phi(a + bi) + \phi(a' + b'i).
\end{align*}
For multiplication, we multiply before the function \(\phi\text{:}\)
\begin{align*}
\phi\big((a+bi)(a' + b'i)\big) &= \phi(aa' + ab'i + ba'i - bb')\\
&= \phi((aa' -bb') + (ab' + ba')i)\\
&= \begin{pmatrix}aa' - bb' & a b' + ba' \\ -ab' -b a' & aa' + bb'\end{pmatrix}
\end{align*}
and after:
\begin{align*}
\phi(a+bi)\phi(a+b'i) &=
\begin{pmatrix}a & b \\ -b & a \end{pmatrix} \begin{pmatrix}a' & b' \\ -b' & a' \end{pmatrix}\\
&= \begin{pmatrix}aa' - bb' & a b' + ba' \\ -ba' -a b' & aa' - bb'\end{pmatrix}\text{,}
\end{align*}
which both give the same matrix. Therefore, \(\phi\) is an isomorphism and \(R\) and \(\mathbb C\) are isomorphic.