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The tutorial explains that when making a deposit of $34 and $72.50, both amounts should be included in the deposit form. Users have the option to check off the items they are depositing together, such as sales receipts or payments received. This allows for easy tracking and organization of deposits. Additionally, users can also deposit other items separately if needed. The tutorial distinguishes between cash-based and accrual-based forms, and emphasizes the importance of accurately recording deposits in the system.