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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 keep the layout organized. The table rows initially appear narrow, so the presenter selects the entire table to adjust the row height, setting it to around 0.75 inches. The tutorial highlights the importance of text alignment, stating that the text should be centered within the cells instead of being positioned at the top or left. These steps are foundational for creating a neat and professional-looking business receipt.