Let's get this math done. We have 406857 and 94599, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 9 and the borrow 0 from 7 in column 1 and get -2.
We add -2 to 10 and get 8 as the first digit of the result.

Step 2: We'll start by subtracting the digit 9 and the borrow 1 from 5 in column 2 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 3: We'll start by subtracting the digit 5 and the borrow 1 from 8 in column 3 and get 2.
2 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 9 and the borrow 0 from 0 in column 5 and get -9.
We add -9 to 10 and get 1 as the next digit of the result.

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

So, 406857 - 94599 = 312258.