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In this tutorial, Michael Elder from Carpet Expert Blueprint explains how to properly fill out an invoice for a service-based business. He emphasizes that while technology is advancing rapidly, the invoicing system in service businesses doesn't need to be complicated; many clients still prefer traditional paper invoices. He recommends using a standard invoice book, often available in half sizes for convenience. Additionally, he advises itemizing services provided, especially for complex jobs like carpet installation, and calculating a total at the bottom. The example given involves filling out an invoice for a customer named Sally Smith following a carpet installation job.