Calculate the higher and lower heating values of a coal from Utah which has an ultimate analysis (by mass) of 61.40 percent C, 5.79 percent H₂, 25.31 percent O₂, 1.09 percent N₂, 1.41 percent S, and 5.00 percent ash (non combustibles). The enthalpy of formation of SO₂ is −297,100 kJ/kmol.