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In this tutorial, the instructor demonstrates how to create a delivery receipt for a business using Microsoft Word. A delivery receipt is issued after a customer places an order, which may follow full or installment payment as per the agreement. To start, create a new document and type "Delivery Receipt" as the header, which can be formatted in various styles. The document can include a table for better text alignment. The delivery receipt number is optional and can help track deliveries. The instructor advises entering details such as the buyer's name, delivery date, and address, and suggests removing any unnecessary horizontal lines.