Help with a circular knitting pattern

Hi, I’m still pretty new to knitting and need help. I’m (trying) to make a bandana cowl (pattern below) and unsure of the directions. Is the set-up round the same as round 1?Do I purl the whole first round and then go to the K43 part? Thx.

Cast on 89 stitches.

Place a marker and join for working in the round, being careful not to twist the stitches.

Set-up Round: Purl all stitches.

Round 1: K43, S2KP (see Notes, above), knit to end of round. (87 stitches)

Hi and welcome LinZB. Yes, that is correct. You’ve got this!

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