The reaction of acetic acid with isopentyl alcohol is
CH3COOH + C5H12O ---> C7H14O2 + H2O
Thus one mole of acetic acid reacts with one mole of isopentyl alcohol to give one mole isopentyl acetate
Molar mass of acetic acid = 60.05 g / mole
Moles of acetic acid used = Mass used / Molar mass = 1.87/ 60.05 = 0.0311
Molar mass of isopentyl alcohol = 88.15 g / mole
Moles of isopentyl alcohol = Mass / Molar mass = 2.31 / 88.15 = 0.0262
Molar mass of isopentyl acetate = 130.19 g / mole
Moles of isopentyl acetate = 3.20 / 130.19 = 0.0246
As per equation 0.0262 should of isopentyl alcohol should react with 0.0262 moles of acetic acid to give 0.0262 isopentyl acetate
Thus theoretical yield = 0.0262 moles
Actual yield = 0.0246
% yield = Actual yield X 100 / theoretical yield = 0.0246 X 100 / 0.0262 = 93.89%