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In this tutorial, Matthew guides viewers through creating a gathering contract. He explains that legal templates are required and provides a link to access them. Once in the legal templates site, he instructs users to navigate to "business forms" and search for a "catering contract." Users can preview the document or create it directly. Matthew proceeds to detail the process, starting with defining the transaction type as "sales of goods." He prompts users to provide relevant details, such as the seller's address and additional seller names, before moving on to specify the purchaser's information. This step-by-step walkthrough aims to simplify the contract creation process.