The balanced equation for the oxidation of ethanol C2H5OH to ethanoic acid CH3COOH is:C2H5OH + O2 CH3COOH + H2OIn ethanol, the oxidation state of the carbon atom bonded to the hydroxyl group C-OH is -1, while the other carbon atom is -3.In ethanoic acid, the oxidation state of the carbon atom in the carboxyl group COOH is +3, while the other carbon atom remains at -3.So, during the oxidation process, the carbon atom bonded to the hydroxyl group in ethanol increases its oxidation state from -1 to +3.