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In today's video tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word. They begin by opening a new document and utilizing a table for organization. The steps include inserting a table with 5 columns and 33 rows to maintain a neat layout. The presenter adjusts the row height to make the cells more visually appealing, initially setting it to 0.7, then experimenting with 0.8 and 0.74. Additionally, they emphasize centering the text within the cells rather than having it aligned to the top left. This tutorial focuses on formatting the table effectively to create a professional-looking receipt.