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In this video tutorial, the presenter demonstrates how to create a business receipt using Microsoft Word. The process begins by opening a new document and inserting a table with 5 columns and 33 rows to keep the layout organized. After inserting the table, the presenter adjusts the height of the rows to improve appearance, setting it initially at 0.7 and then modifying it to 0.8. The focus is on centering text within the cells to enhance readability, shifting from top-left alignment to a more centrally positioned layout. The tutorial emphasizes neatness and clarity in formatting for a professional look.