Okay, let's tackle this math problem. We're starting with 60047 and subtracting 36123.

Step 1: We'll start by subtracting the digit 3 and the borrow 0 from 7 in column 1 and get 4.
4 is the first digit of our result.

Step 2: We'll start by subtracting the digit 2 and the borrow 0 from 4 in column 2 and get 2.
2 is the next digit of our result.

Step 3: We'll start by subtracting the digit 1 and the borrow 0 from 0 in column 3 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 4: We'll start by subtracting the digit 6 and the borrow 1 from 0 in column 4 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 5: We'll start by subtracting the digit 3 and the borrow 1 from 6 in column 5 and get 2.
2 is the next digit of our result.

So, 60047 - 36123 = 23924.