No problem, let's work through this together. We're starting with 96774 and are subtracting 54030 from it.

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

Step 2: We'll start by subtracting the digit 3 and the borrow 0 from 7 in column 2 and get 4.
4 is the next digit of our result.

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

Step 4: We'll start by subtracting the digit 4 and the borrow 0 from 6 in column 4 and get 2.
2 is the next digit of our result.

Step 5: We'll start by subtracting the digit 5 and the borrow 0 from 9 in column 5 and get 4.
4 is the next digit of our result.

So, 96774 - 54030 = 42744.