OK, let's do this. We've got 77238 and 26681, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 1 and the borrow 0 from 8 in column 1 and get 7.
7 is the first digit of our result.

Step 2: We'll start by subtracting the digit 8 and the borrow 0 from 3 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 2 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 6 and the borrow 1 from 7 in column 4 and get 0.
0 is the next digit of our result.

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

So, 77238 - 26681 = 50557.