Sure thing! We've got 40196 and 23987, 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 6 in column 1 and get -1.
We add -1 to 10 and get 9 as the first digit of the result.

Step 2: We'll start by subtracting the digit 8 and the borrow 1 from 9 in column 2 and get 0.
0 is the next digit of our result.

Step 3: We'll start by subtracting the digit 9 and the borrow 0 from 1 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 3 and the borrow 1 from 0 in column 4 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

Step 5: We'll start by subtracting the digit 2 and the borrow 1 from 4 in column 5 and get 1.
1 is the next digit of our result.

So, 40196 - 23987 = 16209.