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In this tutorial, Matthew explains how to create a business purchase agreement using legal templates. He instructs viewers to click the provided link to access business forms. Once there, users should hover over the options and select "view all business forms," then navigate to "business operations" and choose "business purchase agreement." Alternatively, viewers can use a search engine to find the agreement. Matthew demonstrates how to preview the document or create it directly. He guides users through filling out the necessary information, including the seller's and buyer's names, and the name of the business being sold, along with selecting Texas as the state.