Alright, let's solve this problem step by step. We have 78732 and 50549, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 9 and the borrow 0 from 2 in column 1 and get -7.
We add -7 to 10 and get 3 as the first digit of the result.

Step 2: We'll start by subtracting the digit 4 and the borrow 1 from 3 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 5 and the borrow 1 from 7 in column 3 and get 1.
1 is the next digit of our result.

Step 4: We'll start by subtracting the digit 0 and the borrow 0 from 8 in column 4 and get 8.
8 is the next digit of our result.

Step 5: We'll start by subtracting the digit 5 and the borrow 0 from 7 in column 5 and get 2.
2 is the next digit of our result.

So, 78732 - 50549 = 28183.