The bonds broken in ethanol are 5 C-H bonds, 1 O-H bond, 1 C-C bond.
The bonds formed in acetic acid are 1 C=0, 1 O-H, 1 C-C, and 3 C-H bonds.
As ctag said, it doesn't matter that you don't know the bond dissociation energy of the O-H bond, because they cancel each other out. Moreover, continue cancelling everything out that you can on each side of the equation. This really simplifies the math for these problems types and will same you time on test day. The problem becomes . . .
(2 C-H bonds in the reactant) - ( 1 C=O bond in the product)
So, thats 826 - 805 = 21 kJ/mol
21X10^-3 = 0.0021 kJ