Can someone help me with this step? I have done moss stitch with 71 sc stitches

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Can someone help me with this step? I have done moss stitch with 71 sc stitches but don’t understand how I get to the 23 stitches per row. Thanks in advance! Link: https://burgundyandblush.co.uk/marley-crochet-sweater-pattern/

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Has anyone seen a crochet pattern similar to this knitted sweater?

Here it is with the border 😊 (more details in comments)