We can solve this together! We're beginning with 400960 and removing 91134 from it.

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

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

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

Step 4: We'll start by subtracting the digit 1 and the borrow 0 from 0 in column 4 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 5: We'll start by subtracting the digit 9 and the borrow 1 from 0 in column 5 and get -10.
We add -10 to 10 and get 0 as the next digit of the result.

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

So, 400960 - 91134 = 309826.