Sure thing! We've got 61601 and 35259, 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 1 in column 1 and get -8.
We add -8 to 10 and get 2 as the first digit of the result.

Step 2: We'll start by subtracting the digit 5 and the borrow 1 from 0 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 2 and the borrow 1 from 6 in column 3 and get 3.
3 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 3 and the borrow 1 from 6 in column 5 and get 2.
2 is the next digit of our result.

So, 61601 - 35259 = 26342.