Alright, let's solve this problem step by step. We have 31375 and 28311, and we're subtracting the second number from the first.

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

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

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

Step 4: We'll start by subtracting the digit 8 and the borrow 0 from 1 in column 4 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 5: We'll start by subtracting the digit 2 and the borrow 1 from 3 in column 5 and get 0.
0 is the next digit of our result.

So, 31375 - 28311 = 3064.