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In this tutorial, Matthew guides viewers through creating a gathering contract. He emphasizes the importance of using legal templates, directing viewers to click a link in the video description to access them. Once there, he navigates to the "business forms" section and searches for "catering contract." Viewers can choose to preview the contract PDF or create it directly. Matthew proceeds to outline the steps for filling in the contract, starting with the transaction type, selecting "sales of goods or services." He fills in his details as the seller and moves on to enter the buyer's information and address.