OK, let's do this. We've got 54613 and 22394, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 4 and the borrow 0 from 3 in column 1 and get -1.
We add -1 to 10 and get 9 as the first digit of the result.

Step 2: We'll start by subtracting the digit 9 and the borrow 1 from 1 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 3 and the borrow 1 from 6 in column 3 and get 2.
2 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 2 and the borrow 0 from 5 in column 5 and get 3.
3 is the next digit of our result.

So, 54613 - 22394 = 32219.