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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 neatness. The presenter adjusts the height of the rows to around 0.75 or 0.8 to improve appearance. They also discuss the alignment of text, indicating a preference for centering it within the cells rather than positioning it at the top. This lays the foundation for creating a clean and professional business receipt layout.