OK, let's do this. We've got 96452 and 61918, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 2 in column 1 and get -6.
We add -6 to 10 and get 4 as the first digit of the result.

Step 2: We'll start by subtracting the digit 1 and the borrow 1 from 5 in column 2 and get 3.
3 is the next digit of our result.

Step 3: We'll start by subtracting the digit 9 and the borrow 0 from 4 in column 3 and get -5.
We add -5 to 10 and get 5 as the next digit of the result.

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

Step 5: We'll start by subtracting the digit 6 and the borrow 0 from 9 in column 5 and get 3.
3 is the next digit of our result.

So, 96452 - 61918 = 34534.