Across the two vertical faces of a control rectangle, the mass fluxes are
with opposite signs, since is independent of . There is no flux across the horizontal faces because the -velocity is zero. The net mass flux is therefore zero, equivalently
The pressure force in the -direction on a rectangle of dimensions is
The shear stress is , so the net viscous force is
There is no convective acceleration. Dividing the momentum balance by the area and taking the limit gives
The -momentum balance gives , so the pressure depends only on .

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