The empirical formula is CH2O bc you divide the percent and the mass of the element, Carbon 40/12.01=3.33, Hydrogen 6.7/1.01=6.63, Oxygen 53.3/16.00=3.33, then divide the lowest number which is 3.33 to all Carbon 3.33/3.33=1, Hydrogen 6.63/3.33=1.99 but rounds to 2, Oxygen 3.33/3.33=1