OK, let's do this. We've got 71974 and 11319, and we're subtracting the second number from the first.

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

Step 2: We'll start by subtracting the digit 1 and the borrow 1 from 7 in column 2 and get 5.
5 is the next digit of our result.

Step 3: We'll start by subtracting the digit 3 and the borrow 0 from 9 in column 3 and get 6.
6 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 1 and the borrow 0 from 7 in column 5 and get 6.
6 is the next digit of our result.

So, 71974 - 11319 = 60655.