What is the first step in creating a truth table according to the provided content?

The first step in creating a truth table is to create simple statements and their negations if needed. This foundational step is essential because a truth table is built upon the logical relationships and the various truth values of these simple statements.

By starting with the simple statements, you establish the basic components that will be used to evaluate more complex logical expressions. The negations help to explore all possible truth values and their impact on the complex statements. This sets the stage for further development of the truth table and allows for an organized way to analyze the logical relationships between the components.

Identifying complex statements would come after establishing the simple components, as it relies on knowing those basic statements first. Presenting counterexamples and determining the final answer are further steps that come into play only after the truth table has been fully constructed. Therefore, creating simple statements and negations forms the crucial starting point in the process of creating the truth table.