Which step is not part of planning a worksheet design?

The question above has multiple questions as below;

A)     Decide what inputs values are needed

B)      State the purpose of the worksheet

C)      Decide what output are needed to achieve the purpose

D)     Enter labels, values and formulas

The answer is (D) Enter labels, values and formulas

The first few steps of planning an effective worksheet is to state the purpose of the worksheet. Whoever is working on the worksheet should invest their time to plan and design the sheet to meet their goals. The designer should also make it obvious where the user is supposed to input data. Other planning techniques include data validation and protection options.

the answer is e ; )(: