Step 1: First we have to write polynomials in descending order.
$$ \begin{aligned} P(x) &= 168m^2-3 \\ Q(x) &= 3m+4 \\ \end{aligned} $$Step 2: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & 168m^2 & & -3 \\ \color{red}{ - } & & 3m & 4 \\ \hline \end{array} $$Step 3: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & 168m^2 & & -3 \\ \color{red}{ - } & & -3m & -4 \\ \hline \end{array} $$Step 4: Combine like terms (add each column):
$$ \begin{array}{lrrr} & 168m^2 & & -3 \\ \color{red}{ - } & & -3m & -4 \\ \hline & 168m^2 & 3m & 1 \end{array} $$