P-V Diagram for the Carnot engine

Step 1: Isothermal expansion at Th:

Step 1: Adiabatic expansion to Tc:

Step 1: Adiabatic compression to Th:

Step 4: Isothermal compression at Tc:
StepDescriptionHeatΔS
1Isothermal Expansion
at Th
Qh
ΔS1 = +
|Qh|
Th
2Adiabatic Expansion
to Tc
00
3Isothermal Compression
at Tc
Qc
ΔS3 = -
|Qc|
Tc
4Adiabatic Compression
to Th
00
Full Cycle - |Qh| - |Qc|0

After completing a cycle the system returns to its original state - the original pressure , volume, temperature, and entropy. If the entropy is the same, then ΔS for the cycle is zero.
ΔS1 + ΔS3 =
|Qh|
Th
-
|Qc|
Tc
= 0
Therefore:    
|Qh|
Th
=
|Qc|
Tc
Comparing this to our previous result:   η = 1 -
|Qc|
|Qh|
we obtain   ηc = 1 -
Tc
Th