Alright, let's solve this problem step by step. We have 61373 and 27200, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 0 and the borrow 0 from 3 in column 1 and get 3.
3 is the first digit of our result.

Step 2: We'll start by subtracting the digit 0 and the borrow 0 from 7 in column 2 and get 7.
7 is the next digit of our result.

Step 3: We'll start by subtracting the digit 2 and the borrow 0 from 3 in column 3 and get 1.
1 is the next digit of our result.

Step 4: We'll start by subtracting the digit 7 and the borrow 0 from 1 in column 4 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 5: We'll start by subtracting the digit 2 and the borrow 1 from 6 in column 5 and get 3.
3 is the next digit of our result.

So, 61373 - 27200 = 34173.