Sure thing! We've got 86437 and 81217, and we're going to subtract the second number from the first.

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

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

Step 3: We'll start by subtracting the digit 2 and the borrow 0 from 4 in column 3 and get 2.
2 is the next digit of our result.

Step 4: We'll start by subtracting the digit 1 and the borrow 0 from 6 in column 4 and get 5.
5 is the next digit of our result.

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

So, 86437 - 81217 = 5220.