Solution :
$$\eqalign{
& P - O\,\,{\text{bond order}} \cr
& = \frac{{{\text{Total Number of bonds in all possible direction}}\,{\text{between two atoms }}}}{{{\text{Total number of resonating structures }}}} \cr
& = \frac{{2 + 1 + 1 + 1}}{4} \cr
& = \frac{5}{4} \cr
& = 1.25 \cr
& \therefore {\text{Bond}}\,{\text{order}} = 1.25 \cr
& {\text{Resonating structures are}} \cr} $$

$$\eqalign{
& {\text{Total charge on}}\,\,PO_4^{3 - }\,\,{\text{ion}}\,\,{\text{is}}\,\, - 3 \cr
& = \frac{{{\text{Total}}\,\,{\text{charge}}}}{{{\text{Total}}\,\,{\text{entity}}\,\,{\text{of}}\,\,O - {\text{atom}}}} \cr} $$
So, the average formal charge on each $${O - {\text{atom}}}$$ is
$$\eqalign{
& = - \frac{3}{4} \cr
& = - 0.75 \cr} $$