What is the first action you should take before backing any vehicle?

The correct course of action before backing any vehicle is to turn your head and look out the rear window. This provides you with the most immediate and comprehensive view of your surroundings, allowing you to spot obstacles, pedestrians, or other vehicles that may not be visible through mirrors. While checking mirrors is important and can be a part of the overall assessment, nothing replaces the direct visual confirmation of what is directly behind you. Engaging the emergency brake is a good practice for parking, but not necessary in the context of reversing. Sounding the horn can alert others of your presence but should not be the primary action before reversing, as visibility and awareness of your surroundings take precedence for safety.