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In this tutorial, Matthew guides viewers through creating a gathering contract. He emphasizes the importance of legal templates, suggesting users click the link provided in the video description to access them. Once on the legal templates site, he instructs viewers to navigate to "business forms" and to search for "catering contract." Users can either preview the PDF or create the document directly. The process begins by specifying the transaction type, selecting "sales of goods." Matthew prompts viewers to enter the seller's name, address, and information about additional sellers, followed by details about the buyer and their address.