Got it! So, we have 76451 and 40661, and we'll subtract the latter from the former.

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

Step 2: We'll start by subtracting the digit 6 and the borrow 0 from 5 in column 2 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 3: We'll start by subtracting the digit 6 and the borrow 1 from 4 in column 3 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

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

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 7 in column 5 and get 3.
3 is the next digit of our result.

So, 76451 - 40661 = 35790.