OK, let's do this. We've got 60991 and 35825, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 5 and the borrow 0 from 1 in column 1 and get -4.
We add -4 to 10 and get 6 as the first digit of the result.

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

Step 3: We'll start by subtracting the digit 8 and the borrow 0 from 9 in column 3 and get 1.
1 is the next digit of our result.

Step 4: We'll start by subtracting the digit 5 and the borrow 0 from 0 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 3 and the borrow 1 from 6 in column 5 and get 2.
2 is the next digit of our result.

So, 60991 - 35825 = 25166.