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In this tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word. They start by opening a new document and inserting a table with 5 columns and 33 rows to keep the layout organized. The table rows are initially narrow, so the presenter selects the entire table and adjusts the height to approximately 0.75 to 0.8. They also note that the text alignment is currently at the top left of the cells and plan to center the text for better appearance. The focus is on ensuring a neat and professional layout for the business receipt.
