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The tutorial explains how to write a receipt for tenants paying rent. First, note the date of payment, which is December 20, 2018. Next, write the tenant's name (e.g., John Doe) and the rental address (e.g., 123 Dov Street Northwest). Then, indicate the amount paid for rent, such as $900. Finally, specify the rent period, which in this case is for January 2019. For simplicity, you can also just write "Rent for January 2019." This structure ensures clear documentation of the transaction.