Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrr} & 4x & 5 \\ \color{red}{ - } & -4x & \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrr} & 4x & 5 \\ \color{red}{ - } & 4x & \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrr} & 4x & 5 \\ \color{red}{ - } & 4x & \\ \hline & & 5 \end{array} $$