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In this tutorial, the presenter explains how to create a delivery receipt using Microsoft Word. A delivery receipt is issued after a customer places an order, and it may be given after full or installment payment based on buyer-seller agreements. The process starts with creating a new document and adding a centered, bold header titled "Delivery Receipt." The content can be formatted in various font styles and sizes. The presenter suggests using a table for better text and line adjustments. Key components of the receipt include an optional delivery receipt number for tracking, the buyer's name under "Delivered To" or "Sold To," the delivery date, and the buyer's address. Unnecessary horizontal lines are also removed for clarity.