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The tutorial discusses how to fill out generic receipt books, available at Walmart for about $2.88, which contain 50 receipts. Key steps include writing the date, your company name, and the amount for the job, service, or product at the top. It emphasizes specifying what the receipt is for, such as tile and grout cleaning and resealing, for accurate record-keeping. Additionally, it instructs to note how the payment was made, the amount owed, and the amount paid. The bottom part of the receipt is retained for personal records, while the white copy is given to the client.