Transferring stitches on 3 needles

I’m using the pattern North Country Cotton Baby Socks. After casting on 24 stitches, the directions read… divide evenly onto 3 needles. ok… does it matter which end I use in removing the stitches. I know the last 8 will remain on the last needle. I am a continental knitter… and made these before… over 3 years ago, so I’m running into issues…
Also… I like using stitch markers… Then do I place the stitch marker before I begin the first round or after the first round?

Thank you in advance. cair:muah:

Nope, it makes no difference since you’ll be knitting from the same working yarn anyway.

Agreed. On the stitch marker, since it’s difficult to keep the stitch marker on the end of a dpn, you could place it one stitch after the beginning of the round or one stitch before the end of round, as you prefer.