Alright, ready to do some subtraction? We're taking 87303 and subtracting 11982 from it.

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

Step 2: We'll start by subtracting the digit 8 and the borrow 0 from 0 in column 2 and get -8.
We add -8 to 10 and get 2 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 1 and the borrow 1 from 7 in column 4 and get 5.
5 is the next digit of our result.

Step 5: We'll start by subtracting the digit 1 and the borrow 0 from 8 in column 5 and get 7.
7 is the next digit of our result.

So, 87303 - 11982 = 75321.