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The video tutorial discusses how to fill out a generic receipt book, which typically costs around $2.88 at Walmart and contains 50 receipts. To fill out a receipt, start with the date, your company name, and the total amount for the job or service, specifying the purpose (e.g., "tile and grout cleaning and resealing"). It’s important to document how the payment was made, the total owed, the amount paid, and any outstanding balance. The user should also sign the receipt, keeping the yellow copy for their records and giving the white copy to the customer.