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The tutorial explains how to fill out generic receipt books, which can be purchased at Walmart for approximately $2.88 and contain 50 receipts. To complete a receipt, start by entering the date, your company name, the amount related to the job or service provided, and a description of the service (e.g., tile and grout cleaning), ensuring it's clearly noted for their records. Additionally, include payment details, such as how much was owed, how much was paid, and any outstanding balance. Finally, sign the bottom of the receipt; keep the yellow copy for your records and give the white copy to the customer.