Alright, ready to do some subtraction? We're taking 9263 and subtracting 8949 from it.

Step 1: We'll start by subtracting the digit 9 and the borrow 0 from 3 in column 1 and get -6.
We add -6 to 10 and get 4 as the first digit of the result.

Step 2: We'll start by subtracting the digit 4 and the borrow 1 from 6 in column 2 and get 1.
1 is the next digit of our result.

Step 3: We'll start by subtracting the digit 9 and the borrow 0 from 2 in column 3 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 9 in column 4 and get 0.
0 is the next digit of our result.

So, 9263 - 8949 = 314.