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In this video tutorial, the instructor demonstrates how to create a business receipt in Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows to maintain organization. After inserting the table, the instructor adjusts the row height to make it more visually appealing, selecting a height of approximately 0.75. The text alignment is also modified, moving the text to the center of the cells for better presentation. The focus is on keeping the layout neat and ensuring that all content is properly aligned and formatted within the receipt.