Answer : The percent composition of P = 43.63 % and O = 53.37 % . 
 Empirical formula of Phosphorous oxide = P₂O₅
Part A : Percent composition : 
It is percent of each element present in compound . It is given by formula : 

Given : Mass of Phosphorous (P ) = 30.98 g 
 Mass of Compound Phosphorous oxide = 71.00 g 
 Mass of Oxygen (O) = mass of compound - mass of P 
 = 71.00 g - 30.98 g = 40.02 g 


 Percent composition of P = 43.63 % 

 Percent composition of O = 53.37 %
Part B : Empirical formula of Phosphorous Oxide. 
Empirical formula is formula which shows the proportion of element present in a compound . Following are the steps to calculate empirical formula of an compound : 
Step 1 : Find masses of each element . 
Mass of P = 30.98 g 
Mass of O = 40.02 g 
 Step 2 : Conversion of masses of element to its mole .

Given : Mass of P = 30.98 g 
 
 
 

Given: Mass of O = 40.02 g 

 

Step 3 : Finding Ratio of mole .
In this step ratio is found by dividing each mole by smallest mole .Since mole of P is smaller , so this will be used for division. 


Hence , Ratio of P : O = 1 : 2.5 
Since the ratio is in fraction , it need to be converted to whole number . So we multiply the ratio by such a minimum number which gives us a whole number ratio. This step is skipped if the ratio already comes in whole number.
On multiplication the ratio by 2 : 
Ratio of P : O = ( 1 : 2.5 ) * 2 = 1 * 2 : 2.5 * 2
Ratio of P : O = 2 : 5 
Step 4 : Writing the empirical formula 
The ratio of P and O is 2: 5 , which gives the empirical formula of compound as P₂O₅ .