Sometimes in a laundry area can, be found a drain plug. We should tackle the drain fitting last.  The reason being you require the sheet vinyl fitted perfectly. This tight-fitting ensures you can roll it back from the nearest wall without allowing the whole sheet to move.   

The Pesky drain holes are manageable for DIY newcomers. These fittings protrude a little and are easy for a trained Stanley knife to follow.  

The drainage plug indicated in the image above turned out to be a little untidy. The previous layer had cut in this one by hand, Probably because it was lying flush with the floor. 

We can do better than this. Step by step

  Gaps