OK, let's do this. We've got 54001 and 388, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 1 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 8 and the borrow 1 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 3 and the borrow 1 from 0 in column 3 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

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

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

So, 54001 - 388 = 53613.