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In this tutorial, the presenter explains how to create a delivery receipt using Microsoft Word. A delivery receipt is issued after a customer places an order, and it may follow full or installment payment based on the buyer-seller agreement. The tutorial begins by creating a new document and typing the header "Delivery Receipt," which can be formatted in various styles. The presenter suggests using a table for easier text alignment. While including a delivery receipt number is optional, it helps track deliveries. The key components to fill in are the buyer's name under "Delivered To," followed by the date and the buyer's address. Finally, any unnecessary elements should be deleted for clarity.