Let's get this math done. We have 96940 and 86136, and we're going to subtract the second number from the first.

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

Step 3: We'll start by subtracting the digit 1 and the borrow 0 from 9 in column 3 and get 8.
8 is the next digit of our result.

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

Step 5: We'll start by subtracting the digit 8 and the borrow 0 from 9 in column 5 and get 1.
1 is the next digit of our result.

So, 96940 - 86136 = 10804.