Let's dive into this subtraction. We'll start with 97076 and subtract 58546 from it.

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

Step 2: We'll start by subtracting the digit 4 and the borrow 0 from 7 in column 2 and get 3.
3 is the next digit of our result.

Step 3: We'll start by subtracting the digit 5 and the borrow 0 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, 97076 - 58546 = 38530.