Got it! So, we have 97014 and 85982, and we'll subtract the latter from the former.

Step 1: We'll start by subtracting the digit 2 and the borrow 0 from 4 in column 1 and get 2.
2 is the first digit of our result.

Step 2: We'll start by subtracting the digit 8 and the borrow 0 from 1 in column 2 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 3: We'll start by subtracting the digit 9 and the borrow 1 from 0 in column 3 and get -10.
We add -10 to 10 and get 0 as the next digit of the result.

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

Step 5: We'll start by subtracting the digit 8 and the borrow 0 from 9 in column 5 and get 1.
1 is the next digit of our result.

So, 97014 - 85982 = 11032.