Let's get this math done. We have 39360 and 16168, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 0 in column 1 and get -8.
We add -8 to 10 and get 2 as the first digit of the result.

Step 2: We'll start by subtracting the digit 6 and the borrow 1 from 6 in column 2 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 3: We'll start by subtracting the digit 1 and the borrow 1 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 6 and the borrow 0 from 9 in column 4 and get 3.
3 is the next digit of our result.

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

So, 39360 - 16168 = 23192.