Sure thing! We've got 99870 and 59307, 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 0 in column 1 and get -7.
We add -7 to 10 and get 3 as the first digit of the result.

Step 2: We'll start by subtracting the digit 0 and the borrow 1 from 7 in column 2 and get 6.
6 is the next digit of our result.

Step 3: We'll start by subtracting the digit 3 and the borrow 0 from 8 in column 3 and get 5.
5 is the next digit of our result.

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

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

So, 99870 - 59307 = 40563.