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In this tutorial, Matthew guides viewers through the process of creating a gathering contract. He emphasizes the need for legal templates and directs them to a link in the video description to access these resources. Once on the site, he navigates to "business forms" and uses the search function to find a catering contract. Viewers are shown how to preview the PDF or create the document directly. The tutorial covers the transaction type, specifying "sales of goods", and details information about the seller, including name and address, as well as the buyer's information. Matthew highlights each step, ensuring clarity throughout the process.