The reversible working substance changes entropy by Qh/Th on its hot isotherm and −Qc/Tc on its coldisotherm, with zero change on the two reversible adiabats. Closure requires Qh/Th=Qc/Tc. The substance has zero entropy change over a cycle, while the reservoirs have changes −Qh/Th and Qc/Tc. Thus ΔSuniverse=0 for the complete Carnot cycle.