We can solve this together! We're beginning with 97204 and removing 15939 from it.

Step 1: We'll start by subtracting the digit 9 and the borrow 0 from 4 in column 1 and get -5.
We add -5 to 10 and get 5 as the first digit of the result.

Step 2: We'll start by subtracting the digit 3 and the borrow 1 from 0 in column 2 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

Step 3: We'll start by subtracting the digit 9 and the borrow 1 from 2 in column 3 and get -8.
We add -8 to 10 and get 2 as the next digit of the result.

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

Step 5: We'll start by subtracting the digit 1 and the borrow 0 from 9 in column 5 and get 8.
8 is the next digit of our result.

So, 97204 - 15939 = 81265.