Let's get this math done. We have 61559 and 29700, and we're going to subtract the second number from the first.

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

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

Step 3: We'll start by subtracting the digit 7 and the borrow 0 from 5 in column 3 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 4: We'll start by subtracting the digit 9 and the borrow 1 from 1 in column 4 and get -9.
We add -9 to 10 and get 1 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, 61559 - 29700 = 31859.