Got it! So, we have 97237 and 21964, and we'll subtract the latter from the former.

Step 1: We'll start by subtracting the digit 4 and the borrow 0 from 7 in column 1 and get 3.
3 is the first digit of our result.

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

Step 3: We'll start by subtracting the digit 9 and the borrow 1 from 2 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 1 and the borrow 1 from 7 in column 4 and get 5.
5 is the next digit of our result.

Step 5: We'll start by subtracting the digit 2 and the borrow 0 from 9 in column 5 and get 7.
7 is the next digit of our result.

So, 97237 - 21964 = 75273.