Sure thing! We've got 87026 and 60995, and we're going to subtract the second number from the first.

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

Step 2: We'll start by subtracting the digit 9 and the borrow 0 from 2 in column 2 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 3: We'll start by subtracting the digit 9 and the borrow 1 from 0 in column 3 and get -10.
We add -10 to 10 and get 0 as the next digit of the result.

Step 4: We'll start by subtracting the digit 0 and the borrow 1 from 7 in column 4 and get 6.
6 is the next digit of our result.

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

So, 87026 - 60995 = 26031.