Got it! So, we have 99319 and 12791, and we'll subtract the latter from the former.

Step 1: We'll start by subtracting the digit 1 and the borrow 0 from 9 in column 1 and get 8.
8 is the first digit of our result.

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

Step 3: We'll start by subtracting the digit 7 and the borrow 1 from 3 in column 3 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 4: We'll start by subtracting the digit 2 and the borrow 1 from 9 in column 4 and get 6.
6 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, 99319 - 12791 = 86528.