Got it! So, we have 57101 and 18271, and we'll subtract the latter from the former.

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

Step 2: We'll start by subtracting the digit 7 and the borrow 0 from 0 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 2 and the borrow 1 from 1 in column 3 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 7 in column 4 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

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

So, 57101 - 18271 = 38830.