Alright, ready to do some subtraction? We're taking 97190 and subtracting 32024 from it.

Step 1: We'll start by subtracting the digit 4 and the borrow 0 from 0 in column 1 and get -4.
We add -4 to 10 and get 6 as the first digit of the result.

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

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

Step 4: We'll start by subtracting the digit 2 and the borrow 0 from 7 in column 4 and get 5.
5 is the next digit of our result.

Step 5: We'll start by subtracting the digit 3 and the borrow 0 from 9 in column 5 and get 6.
6 is the next digit of our result.

So, 97190 - 32024 = 65166.