Contoso Desserts is new to Microsoft Advertising and wants to implement conversion tracking. What is the first step?

The first step for Contoso Desserts to implement conversion tracking in Microsoft Advertising is to generate a Universal Event Tracking (UET) tag. This tag is a single piece of JavaScript code that you place on every page of your website. It collects data about user actions, which is then used for conversion tracking and remarketing. Without the UET tag implemented, Microsoft Advertising cannot track any user interactions on the website. "Add conversions to its campaign reports" is incorrect because you need to define and track conversions before they can appear in reports. "Create a conversion goal" is incorrect because while essential, you first need the UET tag to collect the data that will trigger these goals. "Apply a remarketing audience" is incorrect as remarketing also relies on the UET tag to build audience lists based on website visitor behavior.