No problem, let's work through this together. We're starting with 271559 and are subtracting 97280 from it.

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

Step 2: We'll start by subtracting the digit 8 and the borrow 0 from 5 in column 2 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

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

Step 4: We'll start by subtracting the digit 7 and the borrow 0 from 1 in column 4 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 5: We'll start by subtracting the digit 9 and the borrow 1 from 7 in column 5 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

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

So, 271559 - 97280 = 174279.