Hey there!:
Q1 = -Q2
Q1 = m *Cp * ( Tf - Ti )
Q1 = 44.0 * Cp * (28.0 - 100.0 )
Q2 = mw * CPw * ( Tf-Tw )
Q2 = 130 *4.18 * (28.0 - 25.0 )
Then :
-44.0*Cp*( 28.0 - 100.0 ) = 130 *4.18 * ( 28.0 -25.0 )
solve for Cp :
Cp = 130 *4.18* (28.0 -25.0) / ( 44.0 *( 100.0 - 28.0 )
Cp = 130 *4.18 * 3 / 44.0 * 72
Cp = 1630.2 / 3168
Cp = 0.5145 J/g°C
Hope that helps!