Step 1: First we have to write polynomials in descending order.
$$ \begin{aligned} P(x) &= 8x^2-3x \\ Q(x) &= -40x^3+5x \\ \end{aligned} $$Step 2: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & & 8x^2 & -3x \\ \color{red}{ - } & -40x^3 & & 5x \\ \hline \end{array} $$Step 3: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & & 8x^2 & -3x \\ \color{red}{ - } & 40x^3 & & -5x \\ \hline \end{array} $$Step 4: Combine like terms (add each column):
$$ \begin{array}{lrrr} & & 8x^2 & -3x \\ \color{red}{ - } & 40x^3 & & -5x \\ \hline & -40x^3 & 8x^2 & 2x \end{array} $$