So in our first structure, we would find for the nitrogen we have a formal charge 5 minus 4 minus 2, because we're starting with 5 valence electrons, so that is a formal charge of minus 1.
So, if we want to figure out the formal charge on the carbon, we need to take the number of valence electrons, so that's 4. We need to subtract the lone pair, what number is that? It's 2.