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In today's video tutorial, the presenter 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. The initial row height is adjusted to 0.75 for better visibility. The presenter selects the entire table to modify the text alignment, moving the text to the center of the cells for a neater appearance. The video focuses on achieving a structured layout for the receipt, emphasizing neatness and organization within the document.