 Solution

Induct on $n$ to prove the stronger assertion that any submodule $M\subseteq R^n$ is a free module of rank of a free module at most $n$. For $n=0$ this is immediate. Project onto the first coordinate by $\pi :R^n\to R$. Its image $\pi (M)$ is an ideal of the principal ideal domain, so $\pi (M)=(a)$.

If $a=0$, then $M$ embeds in the remaining $n-1$ coordinates and the induction hypothesis applies. Otherwise choose $v\in M$ with $\pi (v)=a$. Put $N=M\cap \ker \pi$, a submodule of $R^{n-1}$, which is free by induction. For every $m\in M$, there is $b\in R$ with $\pi (m)=ba$, so $m-bv\in N$. If $bv\in N$, then $ba=0$; the integral domain property and $a\ne 0$ give $b=0$. ThereforeAppending $v$ to a basis of $N$ proves that $M$ is a free module of rank of a free module at most $n$. This proof of the submodule theorem for free modules over a principal ideal domain does not assume in advance that $M$ is a finitely generated module.