The plans show measuring 101 1/8, then it shows a 7/8' offset then 22 1/4 from the offset to the bottom, move over typ. 24", a 3/4" offset then 23" from the offset to the bottom. I have layed it out that way

For the second side. That panel edge is not the edge of the plywood, at that point it is 7/8" away from it. Look again, there is a line there.
So what is the 7/8' point for?
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