Alright, let's solve this problem step by step. We have 97896 and 11747, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 6 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 4 and the borrow 1 from 9 in column 2 and get 4.
4 is the next digit of our result.

Step 3: We'll start by subtracting the digit 7 and the borrow 0 from 8 in column 3 and get 1.
1 is the next digit of our result.

Step 4: We'll start by subtracting the digit 1 and the borrow 0 from 7 in column 4 and get 6.
6 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, 97896 - 11747 = 86149.