We can solve this together! We're beginning with 92931 and removing 26722 from it.

Step 1: We'll start by subtracting the digit 2 and the borrow 0 from 1 in column 1 and get -1.
We add -1 to 10 and get 9 as the first digit of the result.

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

Step 3: We'll start by subtracting the digit 7 and the borrow 0 from 9 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 2 in column 4 and get -4.
We add -4 to 10 and get 6 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, 92931 - 26722 = 66209.