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When a client is experiencing a decrease in oxygen saturation, the priority is to ensure the client's safety and promote adequate oxygenation. Assisting the ambulating client back to bed is essential because ambulation can be taxing, especially for a client with pneumonia who may already struggle with respiratory issues. By providing support and guiding them back to bed, the nurse can help stabilize the patient's condition and reduce the risk of falls or further respiratory distress.

Once the client is in a safe and comfortable position, further actions such as administering supplemental oxygen or implementing deep breathing exercises can be considered. However, the immediate action to take is ensuring the client is stable and not at risk of injury, which makes assisting them back to bed the appropriate first step. Following this, other interventions to address oxygen saturation levels can be taken effectively.