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In this video tutorial, the presenter demonstrates how to create a business receipt in Word using a table for organization. First, they open a new document and insert a table with 5 columns and 33 rows. The presenter adjusts the row height to make the cells more spacious, initially setting it to 0.7 and then fine-tuning it to around 0.74. They also mention that the text is currently aligned at the top left of the cells, but the goal is to center the text for a cleaner appearance. The video focuses on maintaining neatness and proper formatting throughout the receipt creation process.