Because the working substance returns to its original thermodynamic state, its net entropy change is zero. There is no entropy change on either reversible ideal-gas adiabat; on each isothermal process the entropy transfer is the exchanged heat divided by the bath's absolute temperature. Hence
The first law of thermodynamics over a complete cycle gives . The thermal efficiency is therefore
The use of kelvins is essential. This result does not depend on the working substance. For the ideal gas illustration, the two reversible ideal-gas adiabats imply , so ; the explicit heat expressions in (a) give the same ratio.

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