Step 1: First we have to write polynomials in descending order.
$$ \begin{aligned} P(x) &= 6k^3+k^2-4 \\ Q(x) &= 5k^3-3k^2+7k \\ \end{aligned} $$Step 2: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrrr} & 6k^3 & k^2 & & -4 \\ \color{red}{ - } & 5k^3 & -3k^2 & 7k & \\ \hline \end{array} $$Step 3: Change ALL the signs in the second row.
$$ \begin{array}{lrrrr} & 6k^3 & k^2 & & -4 \\ \color{red}{ - } & -5k^3 & 3k^2 & -7k & \\ \hline \end{array} $$Step 4: Combine like terms (add each column):
$$ \begin{array}{lrrrr} & 6k^3 & k^2 & & -4 \\ \color{red}{ - } & -5k^3 & 3k^2 & -7k & \\ \hline & 11k^3 & -2k^2 & 7k & -4 \end{array} $$