First, we need to convert the heat of combustion of substrate from kcal/g to kJ/g. We know that 1 kcal = 4.184 kJ. So, the heat of combustion of substrate in kJ/g is:
$7.3 \mathrm{~kcal/g} \times 4.184 \mathrm{~kJ/kcal} = 30.54 \mathrm{~kJ/g}$
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