OK, let's do this. We've got 70826 and 70181, 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 8 and the borrow 0 from 2 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 1 and the borrow 1 from 8 in column 3 and get 6.
6 is the next digit of our result.

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

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

So, 70826 - 70181 = 645.