Alright, ready to do some subtraction? We're taking 93712 and subtracting 26494 from it.

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

Step 2: We'll start by subtracting the digit 9 and the borrow 1 from 1 in column 2 and get -9.
We add -9 to 10 and get 1 as the next digit of the result.

Step 3: We'll start by subtracting the digit 4 and the borrow 1 from 7 in column 3 and get 2.
2 is the next digit of our result.

Step 4: We'll start by subtracting the digit 6 and the borrow 0 from 3 in column 4 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

Step 5: We'll start by subtracting the digit 2 and the borrow 1 from 9 in column 5 and get 6.
6 is the next digit of our result.

So, 93712 - 26494 = 67218.