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In this tutorial, the presenter demonstrates how to create a business receipt in Word using a table. They start by opening a new document and inserting a table with 5 columns and 33 rows. To ensure a neat layout, they adjust the row heights to 0.75 by selecting the entire table and modifying the settings in the layout menu. The presenter mentions that the text alignment is currently at the top left of the cells, but they intend to center the text for a cleaner appearance. The video continues to guide viewers through additional formatting steps.