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The video tutorial discusses how to use generic receipt books, which can be purchased for around $2.88 at Walmart and contain 50 receipts. To fill out the receipts, start with the date, your company name, and the amount for the job, service, or product. It’s important to specify what the receipt is for, such as tile and grout cleaning and resealing, for record-keeping purposes. Include details about how the payment was made, the total amount owed, the amount paid, and any outstanding balance. The speaker advises keeping the yellow copy of the receipt and giving the white copy to the client.