1. Backup your database. Read Backing Up Your Database for a detailed explanation. Check here how to backup.
2. Backup ALL your WordPress files in your WordPress directory. Don’t forget your .htaccess file. Check here how to backup.
3. Verify the backups you created are there and usable. This is essential.
4. Deactivate ALL your Plugins.
5. Ensure first four steps above are completed. Do not attempt the upgrade unless you have completed the first four steps.
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