OK, let's do this. We've got 97388 and 9179, and we're subtracting the second number from the first.

Step 1: We'll start by subtracting the digit 9 and the borrow 0 from 8 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 7 and the borrow 1 from 8 in column 2 and get 0.
0 is the next digit of our result.

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

Step 4: We'll start by subtracting the digit 9 and the borrow 0 from 7 in column 4 and get -2.
We add -2 to 10 and get 8 as the next digit of the result.

Step 5: We'll start by subtracting the digit 0 and the borrow 1 from 9 in column 5 and get 8.
8 is the next digit of our result.

So, 97388 - 9179 = 88209.