Help with shaping the top of hat balaclava

How-to Questions
1

Hello, I am a beginner knitter that likes challenges. I have started knitting a balcalava hat that covers the neck and shoulders for my son. The problem is I have done the shoulders and neck part and the back of the head. Now the pattern has instructions for shaping the top and I am stumped.

I have 72 Stitches on my circular needle and here is the next instructions:

[B] Top Shaping: 1st Row: k across 45 (45, 47) sts, sl1, k1, p.s.s.o, turn.
2nd Row sl 1, purl across 22 sts, p2 tog, turn,
3rd Row; Sl 1, k 22, sl 1, k 1, p.s.s.o, turn.
Repeat last 2 rows until all Sts are worded off - 24 sts remain for forehead. Break off[/B]

My question is. For the first row do I :

  1. Knit across 45 stitches then slip one, knit one, pass stitch over to the end and then turn
    or
  2. do I slip one, knit one, pass stitch over all the way across>>>

Or something totally different.
I am stumpted. Please help

2

Just k 45 and dec on the first round, then turn and purl with the dec on the next row. You’re going to do short rows for the shaping at the top.