Let $R$ be a unital commutative ring, and let $J$ be an ideal of $M_2(R)$. Then there exists an ideal $I$ in $R$ such that $J=M_2(I)$.
Proof:
Let $I:=\{a\in R: a_{1,1}\text{ is the first entry of a matrix in J} \}$. Then $I$ is not empty, since $J$ is not empty. Let $A=\begin{bmatrix} a_{1,1} & b\\ c & d \end{bmatrix}\in J$, with $b,c,d\in R$, and let $B=\begin{bmatrix} r_1 & r_2\\ r_3 & r_4 \end{bmatrix}$, with $r_k\in R$, for $1\le k \le 4$. Then $AB=\begin{bmatrix} a_{1,1}r_1+br_3 & a_{1,1}r_2 + br_4\\ cr_1+dr_3 & cr_2+dr_4 \end{bmatrix}\in J$. Similarly, $BA=\begin{bmatrix} r_1a_{1,1}+r_2c & r_1b+r_2d\\ r_3a_{1,1}+r_4c & r_3b+r_4d \end{bmatrix}\in J$. Thus $a_{1,1}r_1+br_3$ and $r_1a_{1,1}+r_2c$ are in $S$, where $S\le R$ (is it true that $S$ must be a subring of $R$ if $J$ is an ideal of $M_2(R)$?), such that $J = M_2(S)$. But this implies that $a_{1,1}r_1$ and $r_1a_{1,1}$ are in $S$ and $r_2c$ and $br_3$ are in $S$ (since $S$ is a ring). But then $S$ is an ideal of $R$, since $a_{1,1}\in I$ and $r_k\in R$ is arbitrary, and $a_{1,1}\in I$. Since $a_{1,1}\in I$, so $S=I$. All other entries of $R$ must also be in $S=I$, hence, $J=M_2(I)$.
But if my proof is correct, then why do we need $R$ to be unital and commutative?
Update: I see that $I$ may be a subring of $S$ in my proof, so the proof is incorrect.