Sure thing! We've got 93970 and 58740, and we're going to subtract the second number from the first.

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

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

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

Step 4: We'll start by subtracting the digit 8 and the borrow 0 from 3 in column 4 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 5: We'll start by subtracting the digit 5 and the borrow 1 from 9 in column 5 and get 3.
3 is the next digit of our result.

So, 93970 - 58740 = 35230.