What is work sheet? Is work sheet a mandatory step of accounting cycle? Explain briefly.

The unadjusted Trial Balance of ABC Company is given below :

ABC Company
Trial-Balance
As of 31 December, 2025

Additional Information for adjusting entries :

(i) Expired insurance during 2024 was Tk. 150.
(ii) Interest on investment (Investment done on September 01, 2024) is collected annually each August 30.
(iii) Depreciation on delivery equipment to be charged. Depreciation during the year was Tk. 10,000.
Required : Prepare a work sheet.