OK, let's do this. We've got 173028 and 9897, and we're subtracting the second number from the first.

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

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

Step 3: We'll start by subtracting the digit 8 and the borrow 1 from 0 in column 3 and get -9.
We add -9 to 10 and get 1 as the next digit of the result.

Step 4: We'll start by subtracting the digit 9 and the borrow 1 from 3 in column 4 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 5: We'll start by subtracting the digit 0 and the borrow 1 from 7 in column 5 and get 6.
6 is the next digit of our result.

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

So, 173028 - 9897 = 163131.