Let's dive into this subtraction. We'll start with 52717 and subtract 9406 from it.

Step 1: We'll start by subtracting the digit 6 and the borrow 0 from 7 in column 1 and get 1.
1 is the first digit of our result.

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

Step 3: We'll start by subtracting the digit 4 and the borrow 0 from 7 in column 3 and get 3.
3 is the next digit of our result.

Step 4: We'll start by subtracting the digit 9 and the borrow 0 from 2 in column 4 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

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

So, 52717 - 9406 = 43311.