Concept:
In sulphur estimation (Carius method), sulphur present in the compound is converted into \(\text{BaSO}_4\).
Molar mass of \(\text{BaSO}_4 = 233\,\text{g/mol}\)
Atomic mass of sulphur \(= 32\,\text{g/mol}\)
Step 1: Calculate Mass of Sulphur in \(\text{BaSO}_4\)
\[
\text{Mass of S} = \frac{32}{233} \times 0.4813
\]
\[
\text{Mass of S} \approx 0.066\,\text{g}
\]
Step 2: Calculate Percentage of Sulphur
Mass of organic compound \(= 0.314\,\text{g}\)
\[
%\text{ of S} = \frac{0.066}{0.314} \times 100
\]
\[
%\text{ of S} \approx 21%
\]
\[
\boxed{%\text{ of S} = 21%}
\]