OK, let's do this. We've got 98791 and 45743, and we're subtracting the second number from the first.

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

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

Step 4: We'll start by subtracting the digit 5 and the borrow 0 from 8 in column 4 and get 3.
3 is the next digit of our result.

Step 5: We'll start by subtracting the digit 4 and the borrow 0 from 9 in column 5 and get 5.
5 is the next digit of our result.

So, 98791 - 45743 = 53048.