OK, let's do this. We've got 38640 and 32089, and we're subtracting the second number from the first.

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

Step 2: We'll start by subtracting the digit 8 and the borrow 1 from 4 in column 2 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 3: We'll start by subtracting the digit 0 and the borrow 1 from 6 in column 3 and get 5.
5 is the next digit of our result.

Step 4: We'll start by subtracting the digit 2 and the borrow 0 from 8 in column 4 and get 6.
6 is the next digit of our result.

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

So, 38640 - 32089 = 6551.