Subtract: (In horizontal and in vertical arrangement).

(1) (11x² + 12y) − (9x² − 7y)

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Solution

Horizontal arrangement:
(11x² + 12y) − (9x² − 7y)
= 11x² + 12y − 9x² + 7y

Combining the like terms, we get:
11x² − 9x² + 12y + 7y = 2x² + 19y

Vertical arrangement:
Writing the like terms one below the other, we get:

$\begin{matrix} 11 x^{2} & + & 12 y \\ + & - 9 x^{2} & + & 7 y \\ 2 x^{2} & + & 19 y \end{matrix}$

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