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In this tutorial, Michael Elder from Carpet Expert Blueprint explains how to fill out an invoice for a service-based business. He emphasizes the importance of keeping the invoicing process simple, noting that clients often prefer traditional paper invoices over complex digital systems. He recommends using a big invoice book, often available in half size, which is suitable for various services. For detailed jobs, he advises itemizing each service and calculating the total at the bottom. He provides an example of completing an invoice for a carpet installation job, using a fictitious client, Sally Smith, to illustrate the process.