The step that comes first in the procedure described in the excerpt is "adjusting the seat," as stated in option B and further explained below.
The excerpt from "Bicycling for Ladies" provides a series of steps for those who want to learn how to ride a bike. This particular part is focusing on learning to balance, and the steps are presented in the following order:
As we can see above, the very first step is to adjust the seat or saddle, which means option B is the correct answer for this question.
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