Balance on sitting bones by energetically rooting navel back towards spine. Extend legs straight pressing femur heads to floor and feet into hands.
Keeping this, begin to lift the sternum skyward creating length in your spine. Using bicep strength, drop your elbows into midline and notice the release at the tops of your shoulders.
A great modification here is keeping knees bent, shins parallel to the floor. In this variation keep your toes firmly pointed, legs hugging in towards one another.
Work up to Navasana by following this Boat Sequence: