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The video tutorial explains how to fill out generic receipt books, which are available at Walmart for $2.88 and contain 50 receipts. To complete a receipt, start by entering the date and your company name. Next, write the amount charged for the service or product at the top, specifying the purpose (e.g., "for tile and grout cleaning and resealing"). Include payment details: total amount owed, amount paid, and any remaining balance. Finally, sign the receipt, keeping the yellow copy for your records and giving the white copy to the customer.