Binding off in middle of knitting

My row is 38 stitches. My pattern says to K14, BO 10, K14. Here is my question. Do I use the last stitch from my 14 to start my BO, or do I K14 and then K2 to start my BO? I hope I am making sense.

Knit 14 and tnen knit 2 more sts. Now start to bind off by lifting the first of those two sts over the one near the end of the righthand needle. After you’e lifted over 10 sts, you’ll have one loop over the right hand needle and there’ll be 13 sts to knit. At the end of the row, you’ll have two seta of 14sts separated by a 10st bind off.