OK, let's do this. We've got 96699 and 72162, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 2 and the borrow 0 from 9 in column 1 and get 7.
7 is the first digit of our result.

Step 2: We'll start by subtracting the digit 6 and the borrow 0 from 9 in column 2 and get 3.
3 is the next digit of our result.

Step 3: We'll start by subtracting the digit 1 and the borrow 0 from 6 in column 3 and get 5.
5 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 7 and the borrow 0 from 9 in column 5 and get 2.
2 is the next digit of our result.

So, 96699 - 72162 = 24537.