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In this tutorial, Michael Elder from Carpet Expert Blueprint discusses how to complete an invoice for a service-based business. He emphasizes the importance of a straightforward invoicing system, arguing that many clients prefer traditional paper invoices over complex digital options. Elder suggests using a big invoice book, ideally half-size for convenience, and stresses the need to itemize services clearly, particularly for detailed jobs like carpet installation. He provides an example involving a client named Sally Smith, guiding viewers on how to present the services rendered and calculate the total on the invoice.