OK, let's do this. We've got 381425 and 59928, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 5 in column 1 and get -3.
We add -3 to 10 and get 7 as the first digit of the result.

Step 2: We'll start by subtracting the digit 2 and the borrow 1 from 2 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 4 in column 3 and get -6.
We add -6 to 10 and get 4 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 5 and the borrow 1 from 8 in column 5 and get 2.
2 is the next digit of our result.

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

So, 381425 - 59928 = 321497.