Sure thing! We've got 81438 and 22791, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 1 and the borrow 0 from 8 in column 1 and get 7.
7 is the first digit of our result.

Step 2: We'll start by subtracting the digit 9 and the borrow 0 from 3 in column 2 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 3: We'll start by subtracting the digit 7 and the borrow 1 from 4 in column 3 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

Step 4: We'll start by subtracting the digit 2 and the borrow 1 from 1 in column 4 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 5: We'll start by subtracting the digit 2 and the borrow 1 from 8 in column 5 and get 5.
5 is the next digit of our result.

So, 81438 - 22791 = 58647.