noadvertising | I need help!!!

My daughter wants to knit a Sack boy for her best friend´s birthday, and I printed out the knitting instruction posted in the Sun aeons ago.(http://img.thesun.co.uk/multimedia/archive/00686/SKM49_2__proj_sackb_686954a.pdf) I´ve used the same when I knitted her a Pikachu Sack Boy and I have to admit that not all went, but I made it. Daughter was full of enthusiasm and decided to begin with the head, the biggest part of the body, and that´s where her enthusiasm ended, and mine, too. Could a helpful hand explain the first and second inc row, please? I´m pretty good at maths, and I´d say no way you get 20 stitches when you follow the instructions in 1st inc row, and neither does the second inc row work, third one should be okay if you use it as the second one. So is the mistake mine, because German instructions use to instruct differently, or is there something wrong with the Sun´s knitting instruction? Hopefully we´ll be able to sort the problem out, because traditionally Oscar Night is knitting night, and now I want to knit a Sack Boy, too. Mine will be an Ezio, while daughter wants to do a Totoro, in case we are able to solve the riddle of inc row number one and two!