LG LGP509 - Manual (Page 75)

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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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