Let's get this math done. We have 72932 and 9227, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 2 in column 1 and get -5.
We add -5 to 10 and get 5 as the first digit of the result.

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

Step 3: We'll start by subtracting the digit 2 and the borrow 0 from 9 in column 3 and get 7.
7 is the next digit of our result.

Step 4: We'll start by subtracting the digit 9 and the borrow 0 from 2 in column 4 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 5: We'll start by subtracting the digit 0 and the borrow 1 from 7 in column 5 and get 6.
6 is the next digit of our result.

So, 72932 - 9227 = 63705.