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