Put in order the steps to create the present subjunctive conjugations (these are not currently in order):

Drop the o
Go to yo
Add the opposite ending

1. Drop the -o ending from the present tense yo form of the verb.

2. Go to the yo form of the present tense conjugation.
3. Add the opposite endings (-ar verbs take -er/-ir endings and -er/-ir verbs take -ar endings) to create the present subjunctive form.