We can solve this together! We're beginning with 996245 and removing 23861 from it.

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

Step 2: We'll start by subtracting the digit 6 and the borrow 0 from 4 in column 2 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 3: We'll start by subtracting the digit 8 and the borrow 1 from 2 in column 3 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

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

Step 5: We'll start by subtracting the digit 2 and the borrow 0 from 9 in column 5 and get 7.
7 is the next digit of our result.

Step 6: We'll start by subtracting the digit 0 and the borrow 0 from 9 in column 6 and get 9.
9 is the next digit of our result.

So, 996245 - 23861 = 972384.