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In this presentation, the speaker explains how to create a professional customer complaints record using a star.xlsb file, which allows macro execution while maintaining a small file size, even with many records. The file includes two sheets: one for records and another for supplier information, including complaint evidence presented in a chart. The speaker demonstrates setting consistent date formats using data validation from the Data tab. After copying and pasting the validation to all date cells, they show how to use the Month formula to extract month values, and a formula to determine the quarter and format it accordingly. Additionally, a formula is introduced to calculate the number of days between specified cells.