We can solve this together! We're beginning with 53192 and removing 40966 from it.

Step 1: We'll start by subtracting the digit 6 and the borrow 0 from 2 in column 1 and get -4.
We add -4 to 10 and get 6 as the first digit of the result.

Step 2: We'll start by subtracting the digit 6 and the borrow 1 from 9 in column 2 and get 2.
2 is the next digit of our result.

Step 3: We'll start by subtracting the digit 9 and the borrow 0 from 1 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 0 and the borrow 1 from 3 in column 4 and get 2.
2 is the next digit of our result.

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

So, 53192 - 40966 = 12226.