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In today's video tutorial, the presenter demonstrates how to create a business receipt in Microsoft Word. The first step involves opening a new document and using a table for organization. The presenter inserts a table with 5 columns and 33 rows. To improve the appearance, they select the entire table and adjust the row height to 0.75. The presenter also mentions that the default text alignment is at the top left of the cells, but they prefer the text to be centered for a neater look. The focus is on maintaining a structured and visually appealing layout throughout the process.