Answer : The empirical formula of a compound is, 
Solution : Given,
If percentage are given then we are taking total mass is 100 grams.
So, the mass of each element is equal to the percentage given.
Mass of Na = 53.976 g
Mass of B = 8.461 g
Mass of O = [100 - (53.976 + 8.461)] = 37.563 g
Molar mass of Na = 23 g/mole
Molar mass of B = 11 g/mole
Molar mass of O = 16 g/mole
Step 1 : convert given masses into moles.
Moles of Na = 
Moles of B = 
Moles of O = 
Step 2 : For the mole ratio, divide each value of moles by the smallest number of moles calculated.
For Na = 
For B = 
For O = 
The ratio of Na : B : O = 3 : 1 : 3
The mole ratio of the element is represented by subscripts in empirical formula.
The Empirical formula =
= 