The combustion of 40.5 mg of a compound containing $C$, $\mathrm{H},$ and $\mathrm{O},$ and extracted from the bark of the sassafras tree, produces $110.0 \mathrm{mg}$ of $\mathrm{CO}_{2}$ and $22.5 \mathrm{mg}$ of $\mathrm{H}_{2} \mathrm{O} .$ The molar mass of the compound is $162 \mathrm{g} / \mathrm{mol}$. Determine its empirical and molecular formulas.