Let's dive into this subtraction. We'll start with 204292 and subtract 59531 from it.

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 3 and the borrow 0 from 9 in column 2 and get 6.
6 is the next digit of our result.

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

Step 4: We'll start by subtracting the digit 9 and the borrow 1 from 4 in column 4 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 5: We'll start by subtracting the digit 5 and the borrow 1 from 0 in column 5 and get -6.
We add -6 to 10 and get 4 as the next digit of the result.

Step 6: We'll start by subtracting the digit 0 and the borrow 1 from 2 in column 6 and get 1.
1 is the next digit of our result.

So, 204292 - 59531 = 144761.