First work the 22 stitches and leave that yarn right there and take another ball and begin knitting the next stitches with it. After you knit the first two with the new yarn, bind off the first stitch and keep binding off until you have bound off 14 stitches. Work to the end of the row. (Probably you will have 22 stitches on the left side of the gap where you bound off the 14 stitches.)
Now you will knit the two shoulder sections separately with the two balls you have going. I'm not sure what stitch you might be doing, but if it was simple stockinette stitch (st st) you would now turn and purl back with the yarn you were using last. Then drop that yarn there and go over to the other side of the "gap" and pick up that yarn. Since you need to bind off 4 stitches (and you can only do this binding off at the beginning of the rows that are at the neck edge) bind off 4 stitches in whatever stitch you are using there (if it was st st, it would be a purl bind off). Now continue across the row to the end, turn and work back (you will be knitting this if it is st st)
Now you drop that yarn, go to the other side of the "gap" and pick up the other yarn and bind off 4 at the beginning of that neck edge. (If it is st st it will be a knit bind off.) Now you have bound off 4 from each neck edge once. In other words, one time you have taken off 4 at the beginning of the rows as you work away from the center of the neck, 4 on each side.
Now you will do the same procedure binding off only 3 at the beginning of the rows as you are working away from the center of the neck edge. One time it will be on the wrong side, and the other time it will be bound off on a right side row. Do that once.
Then do it again taking off only 2 at each neck edge. (You do that once.)
Keep an eye out for when your armhole is 7 inches long, because somewhere in the sequence you are doing with the neck it will probably reach 7 inches, and when it does you have to bind off 7 stitches at the armhole side. Again, you can only do the bind offs for this at the beginning of rows. You bind off 7 stitches at the beginning of each armhole side one time and then bind off 6 stitches at each armhole side once. You will still be working the neck part at the same time, so for a bit you will have bind offs at each side.
I hope that is clear. Ask again if it isn't.