Alright, let's solve this problem step by step. We have 26732 and 22307, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 2 in column 1 and get -5.
We add -5 to 10 and get 5 as the first digit of the result.

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

Step 3: We'll start by subtracting the digit 3 and the borrow 0 from 7 in column 3 and get 4.
4 is the next digit of our result.

Step 4: We'll start by subtracting the digit 2 and the borrow 0 from 6 in column 4 and get 4.
4 is the next digit of our result.

Step 5: We'll start by subtracting the digit 2 and the borrow 0 from 2 in column 5 and get 0.
0 is the next digit of our result.

So, 26732 - 22307 = 4425.