Got it! So, we have 89461 and 61642, and we'll subtract the latter from the former.

Step 1: We'll start by subtracting the digit 2 and the borrow 0 from 1 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 4 and the borrow 1 from 6 in column 2 and get 1.
1 is the next digit of our result.

Step 3: We'll start by subtracting the digit 6 and the borrow 0 from 4 in column 3 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 4: We'll start by subtracting the digit 1 and the borrow 1 from 9 in column 4 and get 7.
7 is the next digit of our result.

Step 5: We'll start by subtracting the digit 6 and the borrow 0 from 8 in column 5 and get 2.
2 is the next digit of our result.

So, 89461 - 61642 = 27819.