According to the problem, the first distance 60 feet below the surface water, this quantity must be represented by -60 since it's in negative territory. Them, a wahle swims up 30 feet, this number must be represented by +30.
As you can observe in the image above, all the problem is in negative territory.
Now, we can define the equation
[tex]-60+30=-30[/tex]The whale is 30 feet below the surface of the water.