With smaller circular needle and CC, CO 118, (130, 140) sts. Join in the rnd, being careful not to twist sts. Pm at the halfway point and beg of the rnd. Work in 1x1 rib (k1 st, p1 st) for 2”. Switch to larger circular needle and knit 1 round. Switch to MC.
Next Row (WS): P across all sts.
Dec Row (RS): K1, k2tog, k to last 3 sts, sl1-k1-psso, k1-2 sts dec’d.
51, (57, 62) sts. Rep the last 2 rows once more.
49, (55, 60) sts. Cont to work even until armhole measures 3”, (3 ½, 4), end having worked a WS Row.