You start with 24 stitches, but it really doesn't matter how many you have on the needle. When you work rows 1-3 as given when you turn to work row 4 you only have 4 stitches in front of your to work on.
I'm thinking if you have those stitches on one needle knit flat, but perhaps you are working in the round on row 4? There were no stitches already on the needles when you picked up the 24? If not I don't know where the 2 are supposed are supposed to be coming from.
Either you should have picked up 26 or you should not knit 26 on row 4. (And like I said unless you are working in the round, there are only 4 stitches.) Does one or the other of those make better sense with what follows?
The short rows do not create new stitches. They are not an inc of any kind.
I don't know what to think. You'll just have to decide what makes the best sense from there. Things like this make it hard, you have to be part designer when the pattern gives way. Good luck, maybe it will still come out somehow.