Alright, let's solve this problem step by step. We have 360927 and 49760, and we're subtracting the second number from the first.

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

Step 2: We'll start by subtracting the digit 6 and the borrow 0 from 2 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 7 and the borrow 1 from 9 in column 3 and get 1.
1 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 4 and the borrow 1 from 6 in column 5 and get 1.
1 is the next digit of our result.

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

So, 360927 - 49760 = 311167.