Sure thing! We've got 281705 and 5239, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 9 and the borrow 0 from 5 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 0 in column 2 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

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

Step 4: We'll start by subtracting the digit 5 and the borrow 0 from 1 in column 4 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

Step 5: We'll start by subtracting the digit 0 and the borrow 1 from 8 in column 5 and get 7.
7 is the next digit of our result.

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

So, 281705 - 5239 = 276466.