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In this video tutorial, Matthew guides viewers on creating a gathering contract. He instructs to access legal templates through a provided link and navigate to business forms. Viewers can search for a catering contract, preview a PDF, or create the document directly. Matthew explains that the transaction can involve sales of goods or services, and he selects "sales of goods" as the option. He prompts viewers to fill in details such as the seller's information, including address and name of additional sellers if applicable, and then to specify the buyer's information. The tutorial includes a walkthrough for completing the contract process.