can you find the error?

Both step 1 and step 2 were correct with the process of moving the value of x into the place of x and continuing to solve. However, step 3 is incorrect because when it is a negative value being subtracted by another negative value, it remains a negative. So the answer is -14 instead of 14.
Answer:
-32 - 8 = -40
Step-by-step explanation: basicly for 1 instead of putting 3 and 2 together he multiplyed then minus 8
then for 2 he did -6 and -8
then: 14............