Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & 3m^2 & 2m & 7 \\ \color{red}{ - } & 2m^2 & & 7 \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & 3m^2 & 2m & 7 \\ \color{red}{ - } & -2m^2 & & -7 \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrrr} & 3m^2 & 2m & 7 \\ \color{red}{ - } & -2m^2 & & -7 \\ \hline & 5m^2 & 2m & 14 \end{array} $$