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In today's video tutorial, the presenter demonstrates how to create a business receipt in Microsoft Word by using a table. The process begins with opening a new document, then inserting a table consisting of 5 columns and 33 rows. To ensure neatness, the entire table is selected, and the row height is adjusted to around 0.75. The text alignment within the cells is also altered to center the text, improving the overall layout. This sets the foundation for the creation of the receipt's content.