No problem, let's work through this together. We're starting with 540009 and are subtracting 99921 from it.

Step 1: We'll start by subtracting the digit 1 and the borrow 0 from 9 in column 1 and get 8.
8 is the first digit of our result.

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

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

Step 4: We'll start by subtracting the digit 9 and the borrow 1 from 0 in column 4 and get -10.
We add -10 to 10 and get 0 as the next digit of the result.

Step 5: We'll start by subtracting the digit 9 and the borrow 1 from 4 in column 5 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

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

So, 540009 - 99921 = 440088.