Got it! So, we have 302168 and 92971, and we'll subtract the latter from the former.

Step 1: We'll start by subtracting the digit 1 and the borrow 0 from 8 in column 1 and get 7.
7 is the first digit of our result.

Step 2: We'll start by subtracting the digit 7 and the borrow 0 from 6 in column 2 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 3: We'll start by subtracting the digit 9 and the borrow 1 from 1 in column 3 and get -9.
We add -9 to 10 and get 1 as the next digit of the result.

Step 4: We'll start by subtracting the digit 2 and the borrow 1 from 2 in column 4 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 5: We'll start by subtracting the digit 9 and the borrow 1 from 0 in column 5 and get -10.
We add -10 to 10 and get 0 as the next digit of the result.

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

So, 302168 - 92971 = 209197.