Calculate the higher and lower heating values of a coal from Illinois which has an ultimate analysis (by mass) as 67.40 percent C, 5.31 percent H2, 15.11 percent O2, 1.44 percent N2, 2.36 percent S, and 8.38 percent ash (non-combustibles). The enthalpy of formation of SO2 is 2297, 100kJ/kmol.