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In this tutorial, the speaker explains how to create a delivery receipt for a business using Microsoft Word. The delivery receipt is generated after the customer places an order and may follow full or installment payment based on an agreement. To start, create a new document and type the header as "Delivery Receipt," which can be formatted in various styles. The content can be organized using a table for easier text and line adjustments. The delivery receipt number is optional for tracking deliveries. Additional sections include "Delivered To" for the buyer's name, the date of delivery, and the buyer's address. Finally, unnecessary horizontal lines should be removed to clean up the document.