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In today's 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 organization. After inserting the table, the presenter adjusts the row heights to approximately 0.75 inches for better visibility. They also center the text within the cells, emphasizing a neat presentation. The focus throughout the tutorial is on keeping the layout tidy and ensuring everything is properly aligned for a professional-looking receipt. The presenter continues to work on formatting to enhance the overall appearance of the document.