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In this tutorial, Michael Elder discusses how to fill out an invoice for a service-based business. He emphasizes that despite the prevalence of technology, an effective invoicing system does not necessarily require fancy apps; many clients prefer traditional paper invoices. He recommends using a big invoice book, often available in half size, which is suitable for various services. When detailing services, especially for complex jobs like carpet installation, it's important to itemize every task and provide a total at the bottom of the invoice. Michael provides an example of filling out an invoice for a carpet installation job for a client named Sally Smith.