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In this video tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word. The process begins by opening a new document and utilizing a table to maintain neatness. The user inserts a table with 5 columns and 33 rows. To adjust the row height for a better appearance, the presenter selects the entire table and modifies the row height to approximately 0.75. Initially, text alignment is at the top left, but the tutorial emphasizes centering the text within the cells to enhance the overall format.