Okay, let's tackle this math problem. We're starting with 73000 and subtracting 28686.

Step 1: We'll start by subtracting the digit 6 and the borrow 0 from 0 in column 1 and get -6.
We add -6 to 10 and get 4 as the first digit of the result.

Step 2: We'll start by subtracting the digit 8 and the borrow 1 from 0 in column 2 and get -9.
We add -9 to 10 and get 1 as the next digit of the result.

Step 3: We'll start by subtracting the digit 6 and the borrow 1 from 0 in column 3 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 3 in column 4 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 5: We'll start by subtracting the digit 2 and the borrow 1 from 7 in column 5 and get 4.
4 is the next digit of our result.

So, 73000 - 28686 = 44314.