OK, let's do this. We've got 71305 and 19817, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 5 in column 1 and get -2.
We add -2 to 10 and get 8 as the first digit of the result.

Step 2: We'll start by subtracting the digit 1 and the borrow 1 from 0 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 8 and the borrow 1 from 3 in column 3 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 4: We'll start by subtracting the digit 9 and the borrow 1 from 1 in column 4 and get -9.
We add -9 to 10 and get 1 as the next digit of the result.

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

So, 71305 - 19817 = 51488.