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In today's video tutorial, the presenter demonstrates how to create a business receipt in Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows to ensure an organized layout. The table rows are initially narrow, so the presenter selects the entire table and adjusts the row height to approximately 0.75 inches for better spacing. Additionally, the presenter aims to center the text within the cells to improve aesthetics. This sets the foundation for designing a professional business receipt.