Alright, ready to do some subtraction? We're taking 93926 and subtracting 105 from it.

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

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

Step 3: We'll start by subtracting the digit 1 and the borrow 0 from 9 in column 3 and get 8.
8 is the next digit of our result.

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

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

So, 93926 - 105 = 93821.