Keep looking up and back. Your spine should be doing the position, with your arms simply supporting and balancing. Do not use the arms to force your spine further back than you are able to comfortably go. As you exhale, curl your toes under and lift your hips to the sky into downward facing dog. Arms are straight, with the head and neck relaxed between the shoulders.
Hips reach up as the legs straighten and the heels stretch toward the floor.
Inhaling, bring your right leg forward. The right foot is between the hands as you look up and back, arching the back and neck. Exhale and bring the left foot forward into a standing forward bend. If needed, keep the knees bent to avoid putting too much pressure on the lower back. Relax the upper body.