Invertibility of Matrices Over Subrings

Given rings R ? S, consider the division closure 𝒟(R, S) and the rational closure ?(R, S) of R in S. If S is commutative, then 𝒟(R, S) = ?(R, S) = RT ^?1, where T = {t ∈ R | t ^?1 ∈ S}. We show that this is also true if we assume only that R is commutative.