to create a Google Account the first time you start an application that requires one, such as Gmail or Android Market™.

If you want to use the backup feature to restore your settings to this phone from another phone that was running Android release 2.0 or later, you must enable that option during set up.

If you have an enterprise account through your company or other organization, your IT department may have special instructions on how to sign into that account.

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LG Electronics MFL67008601, P509 manual