I made a line sheet today. It was pretty easy, though not as easy as they said it was going to be.
I have had in the past wholesale inquiries and have planned on making a line sheet for potential wholesale customers. I found this system that pretty much does it for you. It will upload your etsy info (although NONE of my photos uploaded - I had to find them and upload them myself) and then you adjust your listings and your prices.
You can also lock the wholesale prices so only buyers can see them. (you use a password that you can share). Pretty cool.