Got it! So, we have 47260 and 27137, and we'll subtract the latter from the former.

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 3 and the borrow 1 from 6 in column 2 and get 2.
2 is the next digit of our result.

Step 3: We'll start by subtracting the digit 1 and the borrow 0 from 2 in column 3 and get 1.
1 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 2 and the borrow 0 from 4 in column 5 and get 2.
2 is the next digit of our result.

So, 47260 - 27137 = 20123.