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In this video tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows. To adjust the table's appearance, the presenter selects the entire table and modifies the row height to approximately 0.75 inches for better visibility. He notes that by default, the text aligns at the top and left of the cells. To achieve a more organized look, he suggests centering the text within the cells, ensuring the receipt is visually neat and professional.