Consider any (a,b),(c,d),(e,f)∈N×N.
(i) ab = ba for all a,b∈N (commutative law of multiplication in N)
⇒(a,b)R(a,b)⇒R is reflexive.
(ii) Let (a,b)R(c,d)⇒ad=bc⇒bc=ad
⇒cb=da⇒(c,d)R(a,b).
Thus, (a,b)R(c,d)⇒(c,d)R(a,b)⇒R is symmetric.
(iii) Let (a, b) R (c, d) and (c, d) R (e, f )
⇒ad=bcandcf=de⇒adcf=bcde
⇒af=be⇒(a,b)R(e,f).
Thus, (a, b) R (c, d ) and (c,d)R(e,f)⇒(a,b)R(e,f)⇒R is transitive.
Therefore, the relation R is reflexive, symmetric and transitive, and hence it is an equivalence relation