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In this video tutorial, Matthew guides viewers through creating a gathering contract. He highlights the necessity of legal templates, directing viewers to access them via a provided link. Upon navigating to the templates, he instructs to click on "business forms" and use the search function to locate a catering contract. Matthew explains that users can either preview a PDF of the contract or generate it directly. He proceeds to outline the steps for defining the transaction type, selecting 'sales of goods', and entering seller details, including name and address, as well as information for additional sellers and the buyer. The tutorial promises a detailed walkthrough of the process.