Alright, let's solve this problem step by step. We have 96021 and 3838, and we're subtracting the second number from the first.

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

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

Step 3: We'll start by subtracting the digit 8 and the borrow 1 from 0 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 3 and the borrow 1 from 6 in column 4 and get 2.
2 is the next digit of our result.

Step 5: We'll start by subtracting the digit 0 and the borrow 0 from 9 in column 5 and get 9.
9 is the next digit of our result.

So, 96021 - 3838 = 92183.