Got it! So, we have 47940 and 27534, and we'll subtract the latter from the former.

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 3 and the borrow 1 from 4 in column 2 and get 0.
0 is the next digit of our result.

Step 3: We'll start by subtracting the digit 5 and the borrow 0 from 9 in column 3 and get 4.
4 is the next digit of our result.

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

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

So, 47940 - 27534 = 20406.