Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & x^2 & 11x & 28 \\ \color{red}{ - } & & x & 4 \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & x^2 & 11x & 28 \\ \color{red}{ - } & & -x & -4 \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrrr} & x^2 & 11x & 28 \\ \color{red}{ - } & & -x & -4 \\ \hline & x^2 & 12x & 32 \end{array} $$