No problem, let's work through this together. We're starting with 76964 and are subtracting 40046 from it.

Step 1: We'll start by subtracting the digit 6 and the borrow 0 from 4 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 4 and the borrow 1 from 6 in column 2 and get 1.
1 is the next digit of our result.

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

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

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 7 in column 5 and get 3.
3 is the next digit of our result.

So, 76964 - 40046 = 36918.