We can solve this together! We're beginning with 215534 and removing 40361 from it.

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

Step 2: We'll start by subtracting the digit 6 and the borrow 0 from 3 in column 2 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

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

Step 4: We'll start by subtracting the digit 0 and the borrow 0 from 5 in column 4 and get 5.
5 is the next digit of our result.

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 1 in column 5 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 6: We'll start by subtracting the digit 0 and the borrow 1 from 2 in column 6 and get 1.
1 is the next digit of our result.

So, 215534 - 40361 = 175173.