The key to developing a useful worksheet is careful planning. Careful planning can reduce your effort significantly and result in a worksheet that is accurate, easy to read, flexible, and useful. When analyzing a problem and designing a worksheet solution, what steps should you follow?

Define the problem, including need, source of data, calculations, charting, and web or special requirements.

Design the worksheet.

Enter the data and formulas.

Test the worksheet.

After carefully reviewing the requirements document $($Figure $1-2)$ and making the necessary decisions, the next step is to design a solution or draw a sketch of the worksheet based on the requirements, including titles, column and row headings, the location of data values, and the pie chart, as shown in Figure $1-3.$ The dollar signs and commas that you see in the sketch of the worksheet indicate formatted numeric values.

Figure $1-3$