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In this tutorial, Michael Elder from Carpet Expert Blueprint explains how to fill out an invoice for a service-based business. He emphasizes that, despite the advancements in technology, a simple paper invoice is often preferred by clients over complicated apps. He suggests using a big invoice book, typically a half-size format, which is suitable for detailing various services offered. If there are multiple items involved, it's important to itemize each service and provide a total at the bottom. He uses a carpet installation for Sally Smith as an example to demonstrate the invoicing process.