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In this video tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word. The process begins with opening a new document and inserting a table with 5 columns and 33 rows to maintain organization. The presenter adjusts the height of the table rows to around 0.75 for better visibility. They also address the alignment of the text, changing it from the default position at the top left of the cells to center alignment. The tutorial focuses on ensuring that the layout remains neat and structured throughout the creation of the business receipt.