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In this Microsoft Excel tutorial, the instructor demonstrates how to create an invoice with borders and special formatting. They start by entering company information, invoice number, and date in a new sheet. They show how to create drop-down lists and adjust the date format. The instructor then adds bill-to information including company name, address, phone, and email. They also include a description, quantity, unit price, and amount columns. These steps help in creating a professional-looking invoice in Excel.