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In this video tutorial, the presenter demonstrates how to create a business receipt in Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows to maintain a neat layout. The presenter adjusts the row height for better visibility, initially setting it to 0.7 and then tweaking it to 0.75. After selecting the entire table, the text alignment is shifted to the center to enhance the appearance of the receipt. The tutorial focuses on creating a structured and visually appealing business receipt while providing step-by-step instructions for Word users.