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In this video tutorial, Michael Elder from Carpet Expert Blueprint discusses how to fill out an invoice for a service-based business. He emphasizes the importance of having a straightforward invoicing system, stating that fancy apps are often unnecessary as clients may prefer traditional paper invoices. Elder suggests using an invoice book, often in half size, which works well for various services. He also highlights the importance of itemizing the services rendered, especially for extensive jobs like carpet installation. The video includes a practical example of filling out an invoice for a completed job, specifically for a client named Sally Smith.