Got it! So, we have 40037 and 1828, and we'll subtract the latter from the former.

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

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

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

So, 40037 - 1828 = 38209.