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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 utilizing a table for organization. The user inserts a table with 5 columns and 33 rows to maintain neatness. Initially, the rows are narrow, so the presenter selects the entire table and adjusts the row height to 0.75 inches for better visibility. The focus then shifts to centering the text within the cells to improve the overall appearance of the receipt. This setup provides a structured framework for further customization of the business receipt.