OK, let's do this. We've got 295481 and 60040, and we're subtracting the second number from the first.

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

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

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

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

Step 5: We'll start by subtracting the digit 6 and the borrow 0 from 9 in column 5 and get 3.
3 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, 295481 - 60040 = 235441.