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In this tutorial, the presenter demonstrates how to create an invoice using PowerPoint. The process begins with opening a new PowerPoint presentation named "invoice.pptx." The presenter adjusts the slide size to a standard 4:3 format and then changes it to portrait orientation. After maximizing the slide, a new blank slide is added for the invoice design. The next step involves searching Google for invoice templates as a reference for creating the invoice layout. This setup provides a foundation for further customization and design in the subsequent steps of the tutorial.