Alright, let's solve this problem step by step. We have 92143 and 70536, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 6 and the borrow 0 from 3 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 3 and the borrow 1 from 4 in column 2 and get 0.
0 is the next digit of our result.

Step 3: We'll start by subtracting the digit 5 and the borrow 0 from 1 in column 3 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

Step 4: We'll start by subtracting the digit 0 and the borrow 1 from 2 in column 4 and get 1.
1 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, 92143 - 70536 = 21607.