OK, let's do this. We've got 99165 and 22297, 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 5 in column 1 and get -2.
We add -2 to 10 and get 8 as the first digit of the result.

Step 2: We'll start by subtracting the digit 9 and the borrow 1 from 6 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 2 and the borrow 1 from 1 in column 3 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 4: We'll start by subtracting the digit 2 and the borrow 1 from 9 in column 4 and get 6.
6 is the next digit of our result.

Step 5: We'll start by subtracting the digit 2 and the borrow 0 from 9 in column 5 and get 7.
7 is the next digit of our result.

So, 99165 - 22297 = 76868.