Hey there!
A ) PO₄³⁻
The element exhibits resonance (4 times) as there is a double bondwith 1 oxygen and a single with the other 3 oxygen. This switchesin each resonance structure. (I know its weird b/c I leaves Phosphorus with 10 electrons surrounding it)
b) SO₄²⁻
Sulfur is the central atom ,double bond 2 oxygens so that they can only have 4 valence electrons ( the little dots around the oxygen ) ,single bond 2 oxygens ( So that they have 6 valence electrons )
Formal charges are 0 for the two double bonded oxygens [ 6-6 = 0 ]and 0 for the sulfur [ 6-6=0 ]
But the oxygens are -1 [ 6-7 = -1 ]
Since there are two of them, there is a negative charge of -2
Bracket the whole structure and on the top right of the outside ofthe brackets write 2- and include a - (negative sign) next to eachof the single bonded oxygens
Don't forget there are resonance structures. The double bonds canbe placed around any of the oxygens
Hope that helps!