OK, let's do this. We've got 47994 and 38456, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 6 and the borrow 0 from 4 in column 1 and get -2.
We add -2 to 10 and get 8 as the first digit of the result.

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

Step 3: We'll start by subtracting the digit 4 and the borrow 0 from 9 in column 3 and get 5.
5 is the next digit of our result.

Step 4: We'll start by subtracting the digit 8 and the borrow 0 from 7 in column 4 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 5: We'll start by subtracting the digit 3 and the borrow 1 from 4 in column 5 and get 0.
0 is the next digit of our result.

So, 47994 - 38456 = 9538.