Let's dive into this subtraction. We'll start with 76352 and subtract 38999 from it.

Step 1: We'll start by subtracting the digit 9 and the borrow 0 from 2 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 9 and the borrow 1 from 5 in column 2 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 3: We'll start by subtracting the digit 9 and the borrow 1 from 3 in column 3 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 6 in column 4 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 5: We'll start by subtracting the digit 3 and the borrow 1 from 7 in column 5 and get 3.
3 is the next digit of our result.

So, 76352 - 38999 = 37353.