Q1 = 1000 J taking from source
Q2 = 600 J to sink
W = useful work done per cycle = Q1 - Q2 = 400 J
η = efficiency of the Carnot engine = W / Q1 =(Q1 - Q2)/ Q1 *100 = 40%
T1 = 127° C = 400°K
Q1 / Q2 = T1/T2 => 1000/600 = 400/T2
T2 = 240°K = - 33 °C
Alternately, η = 0.4 = (T1 - T2)/T1
So T1 - T2 = 400*0.4 = 160 K
T2 = 240 K