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In this tutorial, the presenter demonstrates how to create a business receipt in Microsoft Word using a table format. The process begins with opening a new document and inserting a table by selecting 5 columns and 33 rows. The presenter adjusts the row height to improve the layout, starting from 0.7 and experimenting with values like 0.8 and 0.75. After modifying the table size, the focus shifts to text alignment; the presenter emphasizes the need to center the text within the cells for a more organized appearance. The tutorial showcases practical steps to ensure a neat and professional-looking receipt.