Alright, ready to do some subtraction? We're taking 99239 and subtracting 7677 from it.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 9 in column 1 and get 2.
2 is the first digit of our result.

Step 2: We'll start by subtracting the digit 7 and the borrow 0 from 3 in column 2 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

Step 3: We'll start by subtracting the digit 6 and the borrow 1 from 2 in column 3 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 4: We'll start by subtracting the digit 7 and the borrow 1 from 9 in column 4 and get 1.
1 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, 99239 - 7677 = 91562.