Got it! So, we have 51122 and 18960, and we'll subtract the latter from the former.

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

Step 2: We'll start by subtracting the digit 6 and the borrow 0 from 2 in column 2 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

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

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 1 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 1 and the borrow 1 from 5 in column 5 and get 3.
3 is the next digit of our result.

So, 51122 - 18960 = 32162.