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In this video tutorial, the presenter explains how to create a delivery receipt for a business. A delivery receipt is issued after a customer places an order, and it can be prepared after full or installment payments, based on the agreement between buyer and seller. The tutorial begins with creating a new document in Microsoft Word and suggests formatting the header as "Delivery Receipt," which can be bold and in different fonts. The presenter recommends using a table for the contents to easily adjust text and lines. Including a delivery receipt number is optional for tracking deliveries. Essential information to include next is the name of the buyer, date of delivery, and the buyer's address.