Step 1: First we have to write polynomials in descending order.
$$ \begin{aligned} P(x) &= 12x^2-25x-7 \\ Q(x) &= -20x+32 \\ \end{aligned} $$Step 2: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & 12x^2 & -25x & -7 \\ \color{red}{ - } & & -20x & 32 \\ \hline \end{array} $$Step 3: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & 12x^2 & -25x & -7 \\ \color{red}{ - } & & 20x & -32 \\ \hline \end{array} $$Step 4: Combine like terms (add each column):
$$ \begin{array}{lrrr} & 12x^2 & -25x & -7 \\ \color{red}{ - } & & 20x & -32 \\ \hline & 12x^2 & -45x & 25 \end{array} $$