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In this tutorial by Access Learning Zone, instructor Richard Ross demonstrates how to convert quotes or estimates into invoices and then into paid receipts within a Microsoft Access order entry database. The video addresses a question from Ethan in Orlando, a gold member who seeks to differentiate between quotes, invoices, and paid receipts without duplicating data across multiple tables. Richard clarifies that it is unnecessary to copy data into three separate tables; the same order table can be used to track all three categories. He explains that quotations are sent to customers when a purchase decision is uncertain, and once a decision is made, the document is transformed into an invoice.