Sure thing! We've got 85987 and 15763, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 3 and the borrow 0 from 7 in column 1 and get 4.
4 is the first digit of our result.

Step 2: We'll start by subtracting the digit 6 and the borrow 0 from 8 in column 2 and get 2.
2 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 5 and the borrow 0 from 5 in column 4 and get 0.
0 is the next digit of our result.

Step 5: We'll start by subtracting the digit 1 and the borrow 0 from 8 in column 5 and get 7.
7 is the next digit of our result.

So, 85987 - 15763 = 70224.