OK, let's do this. We've got 71293 and 68401, 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 3 in column 1 and get 2.
2 is the first digit of our result.

Step 2: We'll start by subtracting the digit 0 and the borrow 0 from 9 in column 2 and get 9.
9 is the next digit of our result.

Step 3: We'll start by subtracting the digit 4 and the borrow 0 from 2 in column 3 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 1 in column 4 and get -8.
We add -8 to 10 and get 2 as the next digit of the result.

Step 5: We'll start by subtracting the digit 6 and the borrow 1 from 7 in column 5 and get 0.
0 is the next digit of our result.

So, 71293 - 68401 = 2892.