Let's get this math done. We have 88516 and 27455, and we're going to subtract the second number from the first.

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

Step 2: We'll start by subtracting the digit 5 and the borrow 0 from 1 in column 2 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

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

Step 4: We'll start by subtracting the digit 7 and the borrow 0 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 2 and the borrow 0 from 8 in column 5 and get 6.
6 is the next digit of our result.

So, 88516 - 27455 = 61061.