Alright, ready to do some subtraction? We're taking 73225 and subtracting 40340 from it.

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

Step 2: We'll start by subtracting the digit 4 and the borrow 0 from 2 in column 2 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

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

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 7 in column 5 and get 3.
3 is the next digit of our result.

So, 73225 - 40340 = 32885.