Yes and yes. Let $T=M_m(R)=M_n(S)$.
The center of $T$ is isomorphic to both $R$ and $S$.
The $1\times m$ matrices over $R$ form an $(R,T)$-bimodule and the $n\times 1$ matrices over $S$ form a $(T,S)$-bimodule. Tensor these over $T$ to get an $(R,S)$-bimodule. As an $R$$S$-module the direct sum of $m$ copies of this is free of rank $n$. For a nonzero commutative ring this implies that $m$ divides $n$. (Tensor with a residue field to get a vector space of dimension $\frac{n}{m}$.) Likewise, looking at it as an $S$$R$-module, $n$ divides $m$.