Step 1: First we have to write polynomials in descending order.
$$ \begin{aligned} P(x) &= 18x+3 \\ Q(x) &= 2x^2+7x \\ \end{aligned} $$Step 2: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrrr} & & 18x & 3 \\ \color{red}{ - } & 2x^2 & 7x & \\ \hline \end{array} $$Step 3: Change ALL the signs in the second row.
$$ \begin{array}{lrrr} & & 18x & 3 \\ \color{red}{ - } & -2x^2 & -7x & \\ \hline \end{array} $$Step 4: Combine like terms (add each column):
$$ \begin{array}{lrrr} & & 18x & 3 \\ \color{red}{ - } & -2x^2 & -7x & \\ \hline & 2x^2 & 25x & 3 \end{array} $$