Okay, let's tackle this math problem. We're starting with 51258 and subtracting 23928.

Step 1: We'll start by subtracting the digit 8 and the borrow 0 from 8 in column 1 and get 0.
0 is the first digit of our result.

Step 2: We'll start by subtracting the digit 2 and the borrow 0 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 2 in column 3 and get -7.
We add -7 to 10 and get 3 as the next digit of the result.

Step 4: We'll start by subtracting the digit 3 and the borrow 1 from 1 in column 4 and get -3.
We add -3 to 10 and get 7 as the next digit of the result.

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

So, 51258 - 23928 = 27330.