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In this video tutorial, the presenter demonstrates how to create a business receipt in Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows for organization. After inserting the table, the presenter adjusts the height of the rows to make them more visually appealing, initially setting it to 0.7 and then fine-tuning to 0.75. The text alignment is also addressed, as the presenter prefers the text to be centered within the cells. The focus is on maintaining a neat layout throughout the receipt creation process.