Sure thing! We've got 87879 and 47276, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 6 and the borrow 0 from 9 in column 1 and get 3.
3 is the first digit of our result.

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

Step 3: We'll start by subtracting the digit 2 and the borrow 0 from 8 in column 3 and get 6.
6 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 8 in column 5 and get 4.
4 is the next digit of our result.

So, 87879 - 47276 = 40603.