First, get the moles for both C and O.
Divide 27.3 by the Molarity of C : 27.3/12 = 2.275
Divide 72.12 by the molarity of O: 72.7/16 = 4.54
Then, get all the numbers of moles divided by the smallest number of mole.
For C, 2.275/2.275=1
For O, 4.54/2.275 =~ 2
So you can get the empirical formula for this: CO2.
Hope this helps.