Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & 9x^2 & -3x & 7 \\ \color{red}{ - } & 3x^2 & -4x & -2 \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & 9x^2 & -3x & 7 \\ \color{red}{ - } & -3x^2 & 4x & 2 \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrrr} & 9x^2 & -3x & 7 \\ \color{red}{ - } & -3x^2 & 4x & 2 \\ \hline & 12x^2 & -7x & 5 \end{array} $$