Final answer:
Before helping a client into or out of a wheelchair, it is necessary to lock the brakes and fold the foot rests up.
Step-by-step explanation:
Before helping a client into or out of a wheelchair, it is necessary to lock the brakes and fold the foot rests up. By locking the brakes, the wheelchair will stay in place and not move while the person is transitioning. Folding the foot rests up provides more space and ease for the person to get in or out of the wheelchair.