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In the video tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows to maintain neatness. The presenter adjusts the height of the rows to roughly 0.75 to 0.8 for better alignment. To improve the aesthetics, they aim to center the text within the cells, as the default positioning aligns it at the top left. The tutorial focuses on effectively organizing the table for a professional-looking business receipt.
