Got it! So, we have 84027 and 44492, and we'll subtract the latter from the former.

Step 1: We'll start by subtracting the digit 2 and the borrow 0 from 7 in column 1 and get 5.
5 is the first digit of our result.

Step 2: We'll start by subtracting the digit 9 and the borrow 0 from 2 in column 2 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 3: We'll start by subtracting the digit 4 and the borrow 1 from 0 in column 3 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 4: We'll start by subtracting the digit 4 and the borrow 1 from 4 in column 4 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 5: We'll start by subtracting the digit 4 and the borrow 1 from 8 in column 5 and get 3.
3 is the next digit of our result.

So, 84027 - 44492 = 39535.