Got it! So, we have 54049 and 22832, and we'll subtract the latter from the former.

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

Step 2: We'll start by subtracting the digit 3 and the borrow 0 from 4 in column 2 and get 1.
1 is the next digit of our result.

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

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

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

So, 54049 - 22832 = 31217.