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In this video tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows to maintain organization. Initially, the rows appear narrow, so the presenter selects the entire table and adjusts the height of the rows to approximately 0.75. The tutorial emphasizes centering the text within the cells instead of having it aligned to the top. The video focuses on creating a neat and structured layout for the business receipt.