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In this tutorial, Michael Elder from Carpet Expert Blueprint discusses how to fill out an invoice for a service-based business. He emphasizes the importance of simplicity in invoicing, stating that clients often prefer traditional paper invoices over complex digital systems. He showcases a big invoice book suitable for various services, recommending itemizing tasks and totaling costs at the bottom for clarity. Michael provides an example of filling out an invoice for a carpet installation job, starting with customer details, in this case, Sally Smith. The key takeaway is to maintain a straightforward and effective invoicing approach without relying on advanced technology.