OK, let's do this. We've got 892721 and 30221, and we're subtracting the second number from the first.

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

Step 2: We'll start by subtracting the digit 2 and the borrow 0 from 2 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 7 in column 3 and get 5.
5 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 3 and the borrow 0 from 9 in column 5 and get 6.
6 is the next digit of our result.

Step 6: We'll start by subtracting the digit 0 and the borrow 0 from 8 in column 6 and get 8.
8 is the next digit of our result.

So, 892721 - 30221 = 862500.