Okay, let's tackle this math problem. We're starting with 99389 and subtracting 12254.

Step 1: We'll start by subtracting the digit 4 and the borrow 0 from 9 in column 1 and get 5.
5 is the first digit of our result.

Step 2: We'll start by subtracting the digit 5 and the borrow 0 from 8 in column 2 and get 3.
3 is the next digit of our result.

Step 3: We'll start by subtracting the digit 2 and the borrow 0 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 2 and the borrow 0 from 9 in column 4 and get 7.
7 is the next digit of our result.

Step 5: We'll start by subtracting the digit 1 and the borrow 0 from 9 in column 5 and get 8.
8 is the next digit of our result.

So, 99389 - 12254 = 87135.