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In this tutorial, Michael Elder discusses how to fill out an invoice for a service-based business, emphasizing the simplicity of using traditional paper invoices over digital apps. He notes that clients often prefer these straightforward invoices. Elder recommends using a standard invoice book, which can be half-sized for convenience, and stresses the importance of itemizing services, especially for detailed tasks like carpet installation. He begins with an example of an invoice for a carpet installation job, indicating to fill in client details and itemize the services provided, concluding with a total amount at the bottom.