Got it! So, we have 97107 and 23797, and we'll subtract the latter from the former.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 7 in column 1 and get 0.
0 is the first digit of our result.

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

Step 3: We'll start by subtracting the digit 7 and the borrow 1 from 1 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 3 and the borrow 1 from 7 in column 4 and get 3.
3 is the next digit of our result.

Step 5: We'll start by subtracting the digit 2 and the borrow 0 from 9 in column 5 and get 7.
7 is the next digit of our result.

So, 97107 - 23797 = 73310.