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In this tutorial video, viewers learn how to create a performer invoice using Microsoft Excel. The process begins by opening an Excel workbook and setting up the layout. Users are instructed to merge the first five rows and three columns to add their company logo and title the document as "Performer Invoice." Following this, space is left to input the company name, address, phone number, email, date, invoice number, and due date, with options to customize the information as needed. The tutorial continues with instructions to add recipient details, including billing and shipping addresses. Additionally, viewers are guided to input a sequence number, description, quantity, unit price, and amount, followed by creating a table with formatted headers for a professional look.