C2H5OH + O2 → CH3COOH + H2O This is balanced. Since the Os in O2 are going from the 0 to the -2 oxidation state: 4 electrons are involved in this redox reaction (You could do the half-reactions, but this is faster. You can check the Cs: 2Cs in the (+6-2)/2 = +2 state to the (4-4)/2 = 0 state. Also requiring 4 electrons)
Therefore there are 4 moles e- /mole ethanol.