We can solve this together! We're beginning with 50965 and removing 40861 from it.

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

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

So, 50965 - 40861 = 10104.