Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrrr} & 3x^3 & & 9x & 7 \\ \color{red}{ - } & & 2x^2 & 4x & 13 \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrrrr} & 3x^3 & & 9x & 7 \\ \color{red}{ - } & & -2x^2 & -4x & -13 \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrrrr} & 3x^3 & & 9x & 7 \\ \color{red}{ - } & & -2x^2 & -4x & -13 \\ \hline & 3x^3 & 2x^2 & 13x & 20 \end{array} $$