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The tutorial explains how to fill out generic receipt books, which can be purchased for about $2.88 at Walmart, containing 50 receipts. To complete a receipt, start by entering the date, your company name, and the total cost for the job or service provided. Specify the purpose, such as "tile and grout cleaning and resealing," for the client's records. Include details on payment: the owed amount, amount paid, and any balance due. Finally, sign at the bottom; retain the yellow copy for your records and give the white copy to the client. This ensures clear documentation of the transaction.