Below code will create new admin account named newadmin with the password pass1231. You can change ‘newadmin’, ‘pass1231’, ‘firstname lastname’, ’email@example.com’ field as per your requirement but leave other data as is.

INSERT INTO `wp_users` (`user_login`, `user_pass`, `user_nicename`, `user_email`, `user_status`)
VALUES ('newadmin', MD5('pass1231'), 'firstname lastname', 'email@example.com', '0');

INSERT INTO `wp_usermeta` (`umeta_id`, `user_id`, `meta_key`, `meta_value`)
VALUES (NULL, (Select max(id) FROM wp_users), 'wp_capabilities', 'a:1:{s:13:"administrator";s:1:"1";}');

INSERT INTO `wp_usermeta` (`umeta_id`, `user_id`, `meta_key`, `meta_value`)
VALUES (NULL, (Select max(id) FROM wp_users), 'wp_user_level', '10');