Final answer:
If a child has a HR more than 60 BPM, pulse is present, but they are not breathing, rescue breathing should be performed.
Step-by-step explanation:
If a child has a heart rate (HR) of more than 60 beats per minute (BPM), a pulse is present, but the child is not breathing, it is a sign of respiratory distress. In this situation, immediate action needs to be taken to help the child breathe. One approach is to perform rescue breathing, also known as mouth-to-mouth resuscitation. This involves blocking the child's nose, covering their mouth with your own, and gently blowing air into their lungs to stimulate breathing.