The theoretical aerobic oxidation of biomass (C5H7O2N) is
\[ \mathrm{C_5H_7O_2N + 5\,O_2 \rightarrow 5\,CO_2 + NH_3 + 2\,H_2O} \]
Given a first-order biochemical oxidation with $k=0.23\, \text{d}^{-1}$ at $20^{\circ}$C (base $e$) and neglecting the second-stage oxygen demand, find the ratio BOD5 at $20^{\circ}$C to TOC (round to two decimals).
Atomic weights: C=12, H=1, O=16, N=14 g/mol