We can solve this together! We're beginning with 97671 and removing 45027 from it.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 1 in column 1 and get -6.
We add -6 to 10 and get 4 as the first digit of the result.

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

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

Step 4: We'll start by subtracting the digit 5 and the borrow 0 from 7 in column 4 and get 2.
2 is the next digit of our result.

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 9 in column 5 and get 5.
5 is the next digit of our result.

So, 97671 - 45027 = 52644.