Enter the Gmail address then tap NEXT (lower-right).
Enter the password then tap NEXT.
If presented, configure the following as preferred then tap NEXT:
Enabled when a check mark is present.
Back up data to your device's apps, app data, settings and Wi-Fi passwords
Keep me up to date with news and offers from Google Play
If presented with 'Set up payment info', select any of the following then tap CONTINUE (lower-right):
Add credit or debit card
Enable Verizon Wireless billing
If applicable, complete all remaining steps to set up payment info.