OK, let's do this. We've got 86348 and 52245, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 5 and the borrow 0 from 8 in column 1 and get 3.
3 is the first digit of our result.

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

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

Step 4: We'll start by subtracting the digit 2 and the borrow 0 from 6 in column 4 and get 4.
4 is the next digit of our result.

Step 5: We'll start by subtracting the digit 5 and the borrow 0 from 8 in column 5 and get 3.
3 is the next digit of our result.

So, 86348 - 52245 = 34103.