Hi again sue!
Looking at the instructions for the back and shoulders:
K14, place 46 on holder (done)
Purl 1 row (done)
BO 4 sts, knit to last 3 sts, SSK, k1.
Purl a row
Repeat last 2 rows once more - 4 sts remain. BO all sts.
Since my fronts will have 12 live sts, I will need 12 live sts in the back right? eek now its getting confusing!