You are so attached to the conversion factors that you are not seeing what it really is about.
You are quite close now, but why do you use 2CO2 mole/-726KJ as a factor? You are asked to calculate number of moles of ethanol, so if you are insisting on using conversion factor it should combine 1 mole of ethanol with 726 kJ.
Note that the minus sign is a matter of convention - if you will use it blindly you will get a negative number of moles, which is impossible.