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The tutorial discusses how to use generic receipt books, available at Walmart for around $2.88, which contain 50 receipts. To fill them out, start with the date, followed by your company's name, and the total amount for the job or service provided. It's important to specify what the receipt is for, such as "tile and grout cleaning and resealing," for the client's records. Ensure to note how the payment was made, the amount owed, the amount paid, and any remaining balance. The tutorial emphasizes to keep the yellow copy for your records and give the white copy to the client.