Peggy - Is that a typo? - the number of total stitches you have - 397?
Back to your original post, at the end of row 1 - the number in parenthesis (84 sts) - is the total number of stitches you should have on your needle after you finish row 1. Ditto with row 2 - you should have 72 sts left.
At some point, the number of stitches left will not fit confortably on the circular needle you're using. That is a good point to start using the dbl pt needles. And yes, whatever number of stitches you have, divide by 3 and put that many on each of 3 dbl pt ndls.