Help with oat couture stow-away bag

Hello everyone! I’m new to this forum and so grateful to have found it! I’m absolutely confounded with this pattern. It seems so basic but the # of stitches after picking up for the bottom and doing the first/increase row does not make sense to me.

Has anyone made this who might be able to help me out? Thanks so much!


If you type out only the rows you’re having trouble with, we can help even if we haven’t made it.