Step 1: Write second polynomial below the first one. Making sure like terms are lined up.
$$ \begin{array}{lrr} & x & -7 \\ \color{red}{ - } & 7x & 5 \\ \hline \end{array} $$Step 2: Change ALL the signs in the second row.
$$ \begin{array}{lrr} & x & -7 \\ \color{red}{ - } & -7x & -5 \\ \hline \end{array} $$Step 3: Combine like terms (add each column):
$$ \begin{array}{lrr} & x & -7 \\ \color{red}{ - } & -7x & -5 \\ \hline & 8x & -2 \end{array} $$