Alright, ready to do some subtraction? We're taking 59272 and subtracting 23918 from it.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 2 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 1 and the borrow 1 from 7 in column 2 and get 5.
5 is the next digit of our result.

Step 3: We'll start by subtracting the digit 9 and the borrow 0 from 2 in column 3 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 4: We'll start by subtracting the digit 3 and the borrow 1 from 9 in column 4 and get 5.
5 is the next digit of our result.

Step 5: We'll start by subtracting the digit 2 and the borrow 0 from 5 in column 5 and get 3.
3 is the next digit of our result.

So, 59272 - 23918 = 35354.