Let's dive into this subtraction. We'll start with 99254 and subtract 40853 from it.

Step 1: We'll start by subtracting the digit 3 and the borrow 0 from 4 in column 1 and get 1.
1 is the first digit of our result.

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

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

Step 4: We'll start by subtracting the digit 0 and the borrow 1 from 9 in column 4 and get 8.
8 is the next digit of our result.

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 9 in column 5 and get 5.
5 is the next digit of our result.

So, 99254 - 40853 = 58401.