Got it! So, we have 47378 and 38542, and we'll subtract the latter from the former.

Step 1: We'll start by subtracting the digit 2 and the borrow 0 from 8 in column 1 and get 6.
6 is the first digit of our result.

Step 2: We'll start by subtracting the digit 4 and the borrow 0 from 7 in column 2 and get 3.
3 is the next digit of our result.

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

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 7 in column 4 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 5: We'll start by subtracting the digit 3 and the borrow 1 from 4 in column 5 and get 0.
0 is the next digit of our result.

So, 47378 - 38542 = 8836.