Structures I and J are both acceptable resonance contributors for bisulfate ion, the conjugate base of sulfuric acid. The sulfur atom of structure J has 12 valence electrons, an expanded octet. Sulfur is a third row element, so an expanded octet is allowed. Structure J is the more important resonance structure because it maximizes the number of covalent bonds and minimizes the number atoms with a nonzero formal charge. Nuclei do not change positions in space between resonance structures.
Resonance structures differ only in the arrangement of valence electrons.
Structures K and L are both acceptable Lewis structures, but they are not related by resonance because the circled hydrogen atom has changed position in space. Use curved arrows to indicate electron pair changes.