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The video tutorial teaches how to create a performer invoice in Microsoft Excel. Open a workbook, select page layout, merge first five rows and three columns, add company logo, write performer invoice, include company details, date, invoice number and due date. Merge cells, change color, and add bill to recipient details. Add ship to details, sequence number, description, quantity, unit price, and amount. Insert a table with headers, choose table color, and format rows up to 30th. Ctrl T to insert table, customize as needed.