Does it matter how you sheath around an exterior door? I think it would be stronger to break the sheathing over the door than at the corners, but I'm not sure.
The wall is not load-bearing. Studs are 24" O.C.
The wall is framed like this:
This last one may require some extra cripples at the ends of the header, as a nailing surface.
For extra credit, describe how to sheath around windows, too. (The main difference is that there's sheathing under a window, which a door does not have.