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In today's tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows for organization. After creating the table, the presenter adjusts the row height for better clarity, setting it to approximately 0.75. Additionally, they intend to center the text within the cells to enhance the layout's professionalism. The focus is on maintaining a neat and structured design throughout the receipt.