Got it! So, we have 54767 and 28982, and we'll subtract the latter from the former.

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

Step 2: We'll start by subtracting the digit 8 and the borrow 0 from 6 in column 2 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 3: We'll start by subtracting the digit 9 and the borrow 1 from 7 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 8 and the borrow 1 from 4 in column 4 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

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

So, 54767 - 28982 = 25785.