sorry Still I need some clarification…
The last row ends with 28 sts, Then
Should i need to CO first 4 sts and to knit remaining sts i.e 24 sts…and then next row CO 4sts and to knit remaining sts (24) ,
You’ve got it, cast off 4sts, knit the remaining 24 (actually there’ll be one vstitch on the needle left from the cast off so you’ll knit the remaining 23sts); On the next row, cast off 4 sts and knit the remaining sts to the end.