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In today's tutorial, the presenter shows how to create a business receipt in Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows to maintain organization. The presenter adjusts the rows to be less narrow by selecting the entire table and modifying the height to around 0.75. Additionally, they mention that the default text alignment is at the top left of the cells, but for the format intended, the text will be centered. This sets the stage for further customization of the receipt layout.