This change in knitting direction and pattern shift from piece to piece in top-to-top grafting isn't too noticeable with stitch patterns such as stockinette stitch or garter stitch, which look the same whether they are viewed right-side up or upside down, and where there is no change in the pattern from side to side.
However, because the stitches on the back needle are created with the wrong side facing, the grafting steps must be reversed (going knitwise, then purlwise into each loop) to create purl stitches on the wrong side (just as when knitting stockinette stitch, you knit on right-side rows and purl on wrong-side rows) (I).
Looking again at the chart for grafting stockinette stitch top to top (J), we can see that the grafting steps alternate across each needle.
Beginning with a WS row, knit 3 rows in
stockinette stitch. Again, later, you may try working more rows before the final row.