Alright, let's solve this problem step by step. We have 96942 and 41499, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 9 and the borrow 0 from 2 in column 1 and get -7.
We add -7 to 10 and get 3 as the first digit of the result.

Step 2: We'll start by subtracting the digit 9 and the borrow 1 from 4 in column 2 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 3: We'll start by subtracting the digit 4 and the borrow 1 from 9 in column 3 and get 4.
4 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 9 in column 5 and get 5.
5 is the next digit of our result.

So, 96942 - 41499 = 55443.