You have entered a misunderstanding here. Many people who study PS often confuse the pixel size of the picture with the size of the picture when creating new pictures. At first, you create a new picture, which is110x110. Have you noticed what the unit is, whether it is centimeters, English villages, meters, millimeters or something else?
Step two, you change the size of the picture, which is wrong. It should be the document size below, not the pixel size above, so you will find that the actual size of the changed picture is not110x110, but 3.88X3.88, which of course will only appear after you insert the picture. The pixel size is determined by the resolution. If 72 is changed to be larger, the pixel size will be larger. The pixel size determines the resolution of the construction picture, that is, how many pixels are displayed per unit area ~ ~