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The video tutorial discusses 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, your company name, and the amount for the job, service, or product. Clearly indicate what the service is for, such as "tile and grout cleaning and resealing," so the client has a record. Include details about payment: how much was owed, how much was paid, and what is still due. The tutorial emphasizes that you retain the yellow copy while giving the client the white copy of the receipt.