OK, let's do this. We've got 80732 and 3157, 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 2 in column 1 and get -5.
We add -5 to 10 and get 5 as the first digit of the result.

Step 2: We'll start by subtracting the digit 5 and the borrow 1 from 3 in column 2 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 3: We'll start by subtracting the digit 1 and the borrow 1 from 7 in column 3 and get 5.
5 is the next digit of our result.

Step 4: We'll start by subtracting the digit 3 and the borrow 0 from 0 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 8 in column 5 and get 7.
7 is the next digit of our result.

So, 80732 - 3157 = 77575.