Let's get this math done. We have 46319 and 8381, 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 9 in column 1 and get 8.
8 is the first digit of our result.

Step 2: We'll start by subtracting the digit 8 and the borrow 0 from 1 in column 2 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 3: We'll start by subtracting the digit 3 and the borrow 1 from 3 in column 3 and get -1.
We add -1 to 10 and get 9 as the next digit of the result.

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 6 in column 4 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 5: We'll start by subtracting the digit 0 and the borrow 1 from 4 in column 5 and get 3.
3 is the next digit of our result.

So, 46319 - 8381 = 37938.