Step 1: First we have to write polynomials in descending order.
$$ \begin{aligned} P(x) &= 4b^2+b-3 \\ Q(x) &= 2b^3-2b^2-9 \\ \end{aligned} $$Step 2: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrrr} & & 4b^2 & b & -3 \\ \color{red}{ - } & 2b^3 & -2b^2 & & -9 \\ \hline \end{array} $$Step 3: Change ALL the signs in the second row.
$$ \begin{array}{lrrrr} & & 4b^2 & b & -3 \\ \color{red}{ - } & -2b^3 & 2b^2 & & 9 \\ \hline \end{array} $$Step 4: Combine like terms (add each column):
$$ \begin{array}{lrrrr} & & 4b^2 & b & -3 \\ \color{red}{ - } & -2b^3 & 2b^2 & & 9 \\ \hline & 2b^3 & 2b^2 & b & -12 \end{array} $$