OK, let's do this. We've got 90989 and 68013, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 3 and the borrow 0 from 9 in column 1 and get 6.
6 is the first digit of our result.

Step 2: We'll start by subtracting the digit 1 and the borrow 0 from 8 in column 2 and get 7.
7 is the next digit of our result.

Step 3: We'll start by subtracting the digit 0 and the borrow 0 from 9 in column 3 and get 9.
9 is the next digit of our result.

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

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

So, 90989 - 68013 = 22976.