Sure thing! We've got 88061 and 37767, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 1 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 6 and the borrow 1 from 6 in column 2 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 3: We'll start by subtracting the digit 7 and the borrow 1 from 0 in column 3 and get -8.
We add -8 to 10 and get 2 as the next digit of the result.

Step 4: We'll start by subtracting the digit 7 and the borrow 1 from 8 in column 4 and get 0.
0 is the next digit of our result.

Step 5: We'll start by subtracting the digit 3 and the borrow 0 from 8 in column 5 and get 5.
5 is the next digit of our result.

So, 88061 - 37767 = 50294.