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The tutorial demonstrates how to create a delivery receipt using Microsoft Word. A delivery receipt is issued after a customer has placed an order, following either full or installment payment, based on the agreement with the seller. After opening a new document, the header "Delivery Receipt" should be typed, customizable in terms of alignment, font style, and size. The document can display content in a table or as plain text; a table is recommended for better organization. Including a delivery receipt number is optional for tracking deliveries. The tutorial emphasizes entering the buyer’s name and the delivery date, followed by the buyer’s address.