We can solve this together! We're beginning with 87027 and removing 51378 from it.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 7 in column 1 and get -1.
We add -1 to 10 and get 9 as the first digit of the result.

Step 2: We'll start by subtracting the digit 7 and the borrow 1 from 2 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 3 and the borrow 1 from 0 in column 3 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

Step 4: We'll start by subtracting the digit 1 and the borrow 1 from 7 in column 4 and get 5.
5 is the next digit of our result.

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

So, 87027 - 51378 = 35649.