By the theory of congruent matrices over a principal ideal domain, we can assume $b=c=0$, and then the statement is clear.
EDIT. Here are some more details. Put
$$
A:=\begin{pmatrix}a&b\\ c&d\end{pmatrix},
$$
and view this matrix as an $R$-linear transformation of $R^2$. Then we have
$$
AR^2=R\begin{pmatrix}a\\ c\end{pmatrix}+R\begin{pmatrix}b\\ d\end{pmatrix}.
$$
What we want to check is $\dim(R^2/AR^2)=\deg(\det A)$.
Clearly, we can replace $A$ by any matrix congruent to $A$, that is by any matrix $BAC$, where $B$ and $C$ are invertible elements of $M_2(R)$.
It suffices to show that $A$ is congruent to a diagonal matrix.
Note that
$(*)$ we can swap the rows of $A$, and add to a row of $A$ a multiple of the other row, and similarly for the columns.
Among all the matrices congruent to $A$, consider one whose first entry is nonzero and has minimum degree among all the nonzero entries of all the matrices congruent to $A$.
We may assume that this matrix is $A$ itself.
It suffices to show that $A$ is diagonal.
If $a$ divides $b$ and $c$, we are done by $(*)$.
Assume by contradiction that $a$ doesn't divide $b$, and write
$$
b=aq+r,\quad 0\le\deg r<\deg a.
$$
In view of $(*)$ we get the sought-for contradiction be subtracting $q$ times the first column to the second column.
If $a$ doesn't divide $c$, the argument is similar.
As I said in a comment, for further information one can take a look at this related answer.