Alright, let's solve this problem step by step. We have 31767 and 21956, and we're subtracting the second number from the first.

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

Step 2: We'll start by subtracting the digit 5 and the borrow 0 from 6 in column 2 and get 1.
1 is the next digit of our result.

Step 3: We'll start by subtracting the digit 9 and the borrow 0 from 7 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 1 and the borrow 1 from 1 in column 4 and get -1.
We add -1 to 10 and get 9 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, 31767 - 21956 = 9811.