Let's dive into this subtraction. We'll start with 97427 and subtract 51115 from it.

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

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

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

Step 4: We'll start by subtracting the digit 1 and the borrow 0 from 7 in column 4 and get 6.
6 is the next digit of our result.

Step 5: We'll start by subtracting the digit 5 and the borrow 0 from 9 in column 5 and get 4.
4 is the next digit of our result.

So, 97427 - 51115 = 46312.