Answer
m2 = 23 kg
Work Step by Step
Since the acceleration of each penguin is same
a = T4/(m1+m2+m3+m4)
a = 222/47+m2
And also we have
a = T2/m1+m2
a = 111/12+m2
From the above two equations, we have
2/47+m2 = 1/12+m2
m2 = 23 kg