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In this tutorial, Michael Elder from Carpet Expert Blueprint explains how to fill out an invoice for a service-based business. He emphasizes the importance of simplicity in invoicing, suggesting that traditional paper invoices are often preferred by clients over modern apps. He introduces the use of a big invoice book, which can be practical for various services, especially for detailed jobs that require itemization. Michael demonstrates filling out an invoice with a sample job, such as a carpet installation for a client named Sally Smith. The focus is on clear communication and efficient billing, highlighting that intricate invoicing systems are unnecessary in the service industry.