Alright, let's solve this problem step by step. We have 97052 and 58471, and we're subtracting the second number from the first.

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

Step 2: We'll start by subtracting the digit 7 and the borrow 0 from 5 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 4 and the borrow 1 from 0 in column 3 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

Step 4: We'll start by subtracting the digit 8 and the borrow 1 from 7 in column 4 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 5: We'll start by subtracting the digit 5 and the borrow 1 from 9 in column 5 and get 3.
3 is the next digit of our result.

So, 97052 - 58471 = 38581.