Alright, ready to do some subtraction? We're taking 70400 and subtracting 45441 from it.

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

Step 2: We'll start by subtracting the digit 4 and the borrow 1 from 0 in column 2 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 3: We'll start by subtracting the digit 4 and the borrow 1 from 4 in column 3 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 4: We'll start by subtracting the digit 5 and the borrow 1 from 0 in column 4 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 5: We'll start by subtracting the digit 4 and the borrow 1 from 7 in column 5 and get 2.
2 is the next digit of our result.

So, 70400 - 45441 = 24959.