Sure thing! We've got 71238 and 35268, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 8 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 3 in column 2 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 3: We'll start by subtracting the digit 2 and the borrow 1 from 2 in column 3 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

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

Step 5: We'll start by subtracting the digit 3 and the borrow 1 from 7 in column 5 and get 3.
3 is the next digit of our result.

So, 71238 - 35268 = 35970.