How to fix application/x-httpd-php in magento

How to resolve this issue when .php couldn’t execute by your server?

1. Open your .htaccess file and take its backup
2. Delete the old .htaccess file
3. Create a new .htaccess file with CHMOD = 777 and upload the new file in ascii mode.
4. Add the following handler in the blank .htaccess

AddType application/x-httpd-php .php .htm .html
AddHandler x-httpd-php .php .htm .html

Or coment this code just like given below  

#AddHandler application/x-httpd-php54s .php