You can do short rows instead of binding off in increments. On the row before your first BO, stop with 4 sts left and turn your work. On the next WS row stop with 8 sts left (the 4 from the first time, and the next 4). Then knit 5 sts left on the next 3 WS rows. You'll have all 23 sts on your needle, but at an angle. Then put them on a stitch holder until you get the other shoulder done, matching the short rows. Then you can do the kitchener BO.