Sure thing! We've got 32642 and 15928, and we're going to subtract the second number from the first.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 2 in column 1 and get -6.
We add -6 to 10 and get 4 as the first digit of the result.

Step 2: We'll start by subtracting the digit 2 and the borrow 1 from 4 in column 2 and get 1.
1 is the next digit of our result.

Step 3: We'll start by subtracting the digit 9 and the borrow 0 from 6 in column 3 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 4: We'll start by subtracting the digit 5 and the borrow 1 from 2 in column 4 and get -4.
We add -4 to 10 and get 6 as the next digit of the result.

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

So, 32642 - 15928 = 16714.