OK, let's do this. We've got 93026 and 27711, 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 6 in column 1 and get 5.
5 is the first digit of our result.

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

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

Step 4: We'll start by subtracting the digit 7 and the borrow 1 from 3 in column 4 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 5: We'll start by subtracting the digit 2 and the borrow 1 from 9 in column 5 and get 6.
6 is the next digit of our result.

So, 93026 - 27711 = 65315.