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In this tutorial, the presenter explains how to create a delivery receipt for a business using Microsoft Word. A delivery receipt is issued after a customer has placed an order, with delivery possibly occurring after full or installment payment, based on the agreement between buyer and seller. To start, create a new document and type the header "Delivery Receipt," which can be formatted in various styles. The content can be arranged using a table for better organization. An optional delivery receipt number can be included for tracking purposes. The document should also contain fields for the buyer's name, date of delivery, and delivery address. Finally, the presenter advises removing unnecessary horizontal lines.