Mass percent of oxygen atom = 26.24%
Relative moles of atom of oxygen = 26.24/16 = 1.64
Mass percent of hydrogen atom = 4.92% .
Relative moles of atom of hydrogen atom 4.92 / 1 = 4.92
To find the empirical formula one need to find the simple molar ratio of both atoms for which Relative moles of both atom is divided by the smallest value of Relative moles of atom of oxygen atom
Simple molar ratio of oxygen atom = 1.64/1.64 = 1
Simple molar ratio of hydrogen atom = 4.92/1.64 = 3
Hence, empirical formula for given compound according to the question
H3O