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In this video tutorial, Matthieu demonstrates how to create a sales agreement using a legal template. He instructs viewers to click on the link for legal templates, navigate to business forms, and then search for "sales agreement." After selecting the sales agreement, he suggests choosing a state, specifically Texas, to create the document. Matthieu outlines the necessary information to provide: seller's details, additional sellers if applicable, and buyer's information. He explains to describe the sold goods, include the purchase price, payment terms, delivery information, and address the risk of loss.