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The video tutorial discusses how to use generic receipt books, which are available at Walmart. They contain 50 receipts, priced at $2.88. The tutorial outlines the steps for filling out a receipt: start by writing the date, your company name, the amount charged for the service or product, and a description of the service, such as "tile and grout cleaning and resealing." Make sure to include payment details: how much was owed, how much was paid, and the remaining balance if applicable. After completing the receipt, keep the yellow copy and give the white copy to the customer.