Let's dive into this subtraction. We'll start with 87365 and subtract 16547 from it.

Step 1: We'll start by subtracting the digit 7 and the borrow 0 from 5 in column 1 and get -2.
We add -2 to 10 and get 8 as the first digit of the result.

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

Step 3: We'll start by subtracting the digit 5 and the borrow 0 from 3 in column 3 and get -2.
We add -2 to 10 and get 8 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 1 and the borrow 0 from 8 in column 5 and get 7.
7 is the next digit of our result.

So, 87365 - 16547 = 70818.