OK, let's do this. We've got 88184 and 61117, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 4 in column 1 and get -3.
We add -3 to 10 and get 7 as the first digit of the result.

Step 2: We'll start by subtracting the digit 1 and the borrow 1 from 8 in column 2 and get 6.
6 is the next digit of our result.

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

Step 4: We'll start by subtracting the digit 1 and the borrow 0 from 8 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, 88184 - 61117 = 27067.