Alright, let's solve this problem step by step. We have 47223 and 36494, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 4 and the borrow 0 from 3 in column 1 and get -1.
We add -1 to 10 and get 9 as the first digit of the result.

Step 2: We'll start by subtracting the digit 9 and the borrow 1 from 2 in column 2 and get -8.
We add -8 to 10 and get 2 as the next digit of the result.

Step 3: We'll start by subtracting the digit 4 and the borrow 1 from 2 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 6 and the borrow 1 from 7 in column 4 and get 0.
0 is the next digit of our result.

Step 5: We'll start by subtracting the digit 3 and the borrow 0 from 4 in column 5 and get 1.
1 is the next digit of our result.

So, 47223 - 36494 = 10729.