OK, let's do this. We've got 88161 and 86728, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 1 in column 1 and get -7.
We add -7 to 10 and get 3 as the first digit of the result.

Step 2: We'll start by subtracting the digit 2 and the borrow 1 from 6 in column 2 and get 3.
3 is the next digit of our result.

Step 3: We'll start by subtracting the digit 7 and the borrow 0 from 1 in column 3 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 4: We'll start by subtracting the digit 6 and the borrow 1 from 8 in column 4 and get 1.
1 is the next digit of our result.

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

So, 88161 - 86728 = 1433.