Identify the known values: mass of the substance (m_1 = 2.74 \text{ g}), initial temperature of the substance (T_{i1} = 72.1 \text{ °C}), mass of water (m_2 = 15.2 \text{ g}), initial temperature of water (T_{i2} = 24.7 \text{ °C}), and final temperature of the mixture (T_f = 26.3 \text{ °C}).