Let's dive into this subtraction. We'll start with 31612 and subtract 7195 from it.

Step 1: We'll start by subtracting the digit 5 and the borrow 0 from 2 in column 1 and get -3.
We add -3 to 10 and get 7 as the first digit of the result.

Step 2: We'll start by subtracting the digit 9 and the borrow 1 from 1 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 1 and the borrow 1 from 6 in column 3 and get 4.
4 is the next digit of our result.

Step 4: We'll start by subtracting the digit 7 and the borrow 0 from 1 in column 4 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 5: We'll start by subtracting the digit 0 and the borrow 1 from 3 in column 5 and get 2.
2 is the next digit of our result.

So, 31612 - 7195 = 24417.