Alright, ready to do some subtraction? We're taking 28401 and subtracting 10300 from it.

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

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

Step 3: We'll start by subtracting the digit 3 and the borrow 0 from 4 in column 3 and get 1.
1 is the next digit of our result.

Step 4: We'll start by subtracting the digit 0 and the borrow 0 from 8 in column 4 and get 8.
8 is the next digit of our result.

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

So, 28401 - 10300 = 18101.