Sure thing! We've got 92495 and 31381, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 1 and the borrow 0 from 5 in column 1 and get 4.
4 is the first digit of our result.

Step 2: We'll start by subtracting the digit 8 and the borrow 0 from 9 in column 2 and get 1.
1 is the next digit of our result.

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

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

Step 5: We'll start by subtracting the digit 3 and the borrow 0 from 9 in column 5 and get 6.
6 is the next digit of our result.

So, 92495 - 31381 = 61114.