The correct answer is C. Decide on the kind of bakery you want to open
Step-by-step explanation:
A procedural text includes precise and concise information that helps readers to complete a procedure, for example, a cookies recipe is a procedural text that helps you to make cookies. Additionally, as inmost texts the language used, length of sentence and complexity depends on the audience.
In the case presented, because the audience is then-year-olds the language should be simple but clear. According to this, the sentence that belongs in a procedural text about how to open a small bakery that is addressed to ten-year-olds is "Decide on the kind of bakery you want to open", because this statement expresses a step that is necessary to open a small bakery and also uses simple terms and structure children can understand.