These can easily be proven by expanding definitions.
If $A \leq_p B$, then there exists a polynomial time computible function f such that:
\begin{align*}
x \in A \iff f(x) \in B
\end{align*}
However, this is equivalent with
\begin{align*}
x \not \in A \iff f(x) \not\in B
\end{align*}
and thus $\overline{A}\leq_p \overline{B}$. The other direction is analogous.
Suppose $A \in \mathcal{P}$, then there exists a polynomial time Turing machine $M$ that decides $A$. We now construct a Turing machine $M'$ that outputs exactly the opposite of $M(x)$. Clearly $M'$ decides $\overline{A}$ and still runs in polynomial time, thus $\overline{A} \in \mathcal{P}$. The other direction is analogous.