Prove $Hom(A^n, A^m) $ is a free module of dimension $mn$.
The fact that the dimension of $Hom(A^n, A^m) $ is $mn$ I think can be proven defining an explicit construction of the element, this is using a basis The following link has a proof I think can be adapted to this theorem https://www.ma.utexas.edu/users/kit/Algebra/Section_4.3--Dual_Spaces.pdf.
But is there a more refined way to do it?
Let $e_1, \dots, e_n$ be a basis for $A^n$ and $d_1, \dots, d_m$ a basis for $A^m$. An $A$-linear map $A^n \to A^m$ is determined exactly by where it sends each $e_i$ (do you see why? given where the map sends each $e_i$, where does it send the general element $\sum_i c_i e_i$?), and each $e_i$ is sent to some element of the form $$ \sum_{j=1}^m a_{ij}d_j \in A^m, $$ where the $a_{ij}$ are in $A$. Conversely, clearly any set of $a_{ij}$ also gives rise to a map $A^n \to A^m$ in the same way. In other words, each map can be expressed uniquely as a $m \times n$ matrix of elements of $A$, and certainly this is just a free $A$-module of rank $mn$.