OK, let's do this. We've got 96147 and 13693, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 3 and the borrow 0 from 7 in column 1 and get 4.
4 is the first digit of our result.

Step 2: We'll start by subtracting the digit 9 and the borrow 0 from 4 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 6 and the borrow 1 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 3 and the borrow 1 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 1 and the borrow 0 from 9 in column 5 and get 8.
8 is the next digit of our result.

So, 96147 - 13693 = 82454.