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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 for a neat layout. The presenter adjusts the row height to improve visibility. To enhance the appearance of the table, the text alignment is changed to center within the cells, moving away from the initial top-left position. The focus remains on ensuring a clean and professional design for the business receipt throughout the tutorial.