Let's get this math done. We have 43761 and 31325, 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 1 in column 1 and get -4.
We add -4 to 10 and get 6 as the first digit of the result.

Step 2: We'll start by subtracting the digit 2 and the borrow 1 from 6 in column 2 and get 3.
3 is the next digit of our result.

Step 3: We'll start by subtracting the digit 3 and the borrow 0 from 7 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 3 in column 4 and get 2.
2 is the next digit of our result.

Step 5: We'll start by subtracting the digit 3 and the borrow 0 from 4 in column 5 and get 1.
1 is the next digit of our result.

So, 43761 - 31325 = 12436.