$V_{C_2H_5OH\,nguyên\,chất}=\frac{5.40}{100}=2(l)=2000(ml)$
$\to m_{C_2H_5OH}=2000.0,8=1600(g)$
Vì $H=92\%$
$\to n_{C_2H_5OH(pứ)}=\frac{1600.92\%}{46}=32(mol)$
$C_2H_5OH+O_2\xrightarrow{\rm men\,giấm}CH_3COOH+H_2O$
Theo PT: $n_{CH_3COOH}=n_{C_2H_5OH}=32(mol)$
$\to m_{CH_3COOH}=32.60=1920(g)$