OK, let's do this. We've got 92214 and 63467, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 4 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 6 and the borrow 1 from 1 in column 2 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 3: We'll start by subtracting the digit 4 and the borrow 1 from 2 in column 3 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 4: We'll start by subtracting the digit 3 and the borrow 1 from 2 in column 4 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 5: We'll start by subtracting the digit 6 and the borrow 1 from 9 in column 5 and get 2.
2 is the next digit of our result.

So, 92214 - 63467 = 28747.