OK, let's do this. We've got 61250 and 40137, 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 0 in column 1 and get -7.
We add -7 to 10 and get 3 as the first digit of the result.

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

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

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

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 6 in column 5 and get 2.
2 is the next digit of our result.

So, 61250 - 40137 = 21113.