Solution
= Solution
The rate at which the upper and lower boundaries do work on the fluid, per unit area, is
$$
\mathcal W=\tau U_- -\tau U_+
=\tau(U_--U_+).
$$
The definition of $\tau$ gives
$$
\mathcal W=\tau^2\left(\frac{d_+}{\mu_+}+\frac{d_-}{\mu_-}\right)=\mathcal D,
$$
which is the required mechanical-energy balance.