Okay, let's tackle this math problem. We're starting with 207690 and subtracting 97678.

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

Step 2: We'll start by subtracting the digit 7 and the borrow 1 from 9 in column 2 and get 1.
1 is the next digit of our result.

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

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

Step 5: We'll start by subtracting the digit 9 and the borrow 0 from 0 in column 5 and get -9.
We add -9 to 10 and get 1 as the next digit of the result.

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

So, 207690 - 97678 = 110012.