Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrr} & 7x^2 & x \\ \color{red}{ - } & 9x^2 & 4x \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrr} & 7x^2 & x \\ \color{red}{ - } & -9x^2 & -4x \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrr} & 7x^2 & x \\ \color{red}{ - } & -9x^2 & -4x \\ \hline & 16x^2 & 5x \end{array} $$