Alright, ready to do some subtraction? We're taking 55197 and subtracting 10708 from it.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 7 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 0 and the borrow 1 from 9 in column 2 and get 8.
8 is the next digit of our result.

Step 3: We'll start by subtracting the digit 7 and the borrow 0 from 1 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 0 and the borrow 1 from 5 in column 4 and get 4.
4 is the next digit of our result.

Step 5: We'll start by subtracting the digit 1 and the borrow 0 from 5 in column 5 and get 4.
4 is the next digit of our result.

So, 55197 - 10708 = 44489.