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The video tutorial teaches how to create a performer invoice in Microsoft Excel. Start by opening an Excel workbook and merge the first five rows and three columns. Add your company's logo and write 'Performer Invoice'. Include your company name, address, phone number, and email. Add invoice details like date, invoice number, and due date. Include bill to and ship to recipient details. Enter sequence number and description, quantity, unit price, and amount. Insert a table with headers and customize the table color.