OK, let's do this. We've got 88654 and 60573, and we're subtracting the second number from the first.

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

Step 2: We'll start by subtracting the digit 7 and the borrow 0 from 5 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 5 and the borrow 1 from 6 in column 3 and get 0.
0 is the next digit of our result.

Step 4: We'll start by subtracting the digit 0 and the borrow 0 from 8 in column 4 and get 8.
8 is the next digit of our result.

Step 5: We'll start by subtracting the digit 6 and the borrow 0 from 8 in column 5 and get 2.
2 is the next digit of our result.

So, 88654 - 60573 = 28081.