OK, let's do this. We've got 99326 and 78185, and we're subtracting 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 8 and the borrow 0 from 2 in column 2 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

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

Step 4: We'll start by subtracting the digit 8 and the borrow 0 from 9 in column 4 and get 1.
1 is the next digit of our result.

Step 5: We'll start by subtracting the digit 7 and the borrow 0 from 9 in column 5 and get 2.
2 is the next digit of our result.

So, 99326 - 78185 = 21141.