Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & 5x^2 & & 3 \\ \color{red}{ - } & 2x^2 & 4x & -12 \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & 5x^2 & & 3 \\ \color{red}{ - } & -2x^2 & -4x & 12 \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrrr} & 5x^2 & & 3 \\ \color{red}{ - } & -2x^2 & -4x & 12 \\ \hline & 7x^2 & 4x & -9 \end{array} $$