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In this tutorial, the presenter demonstrates how to manage a budget using a spreadsheet. They start by merging cells and wrapping text for clarity, explaining the process of entering monthly expenses. The presenter emphasizes the importance of organizing data and suggests making certain entries bold for visibility. They guide viewers to input both monthly and one-time costs into the spreadsheet, advising against focusing on formatting lines at this stage. The aim is to ensure that all users follow along with a clear understanding of how to structure their budget effectively.