Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrrrrrr} & 20s^7 & 360s^6 & 2700s^5 & 11200s^4 & 27480s^3 & 37440s^2 & 21600s \\ \color{red}{ - } & s^7 & 36s^6 & 512s^5 & 3634s^4 & 13287s^3 & 22730s^2 & 12600s \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrrrrrrr} & 20s^7 & 360s^6 & 2700s^5 & 11200s^4 & 27480s^3 & 37440s^2 & 21600s \\ \color{red}{ - } & -s^7 & -36s^6 & -512s^5 & -3634s^4 & -13287s^3 & -22730s^2 & -12600s \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrrrrrrr} & 20s^7 & 360s^6 & 2700s^5 & 11200s^4 & 27480s^3 & 37440s^2 & 21600s \\ \color{red}{ - } & -s^7 & -36s^6 & -512s^5 & -3634s^4 & -13287s^3 & -22730s^2 & -12600s \\ \hline & 21s^7 & 396s^6 & 3212s^5 & 14834s^4 & 40767s^3 & 60170s^2 & 34200s \end{array} $$