Enter the account Email address and Password then tap Next (located in the lower right).
From the Google Terms of Service screen, tap OK.
From the Upgrade to Google+ screen, tap Not Now
Google+ setup can be resumed after initial setup by navigating Apps >Google+.
From Google Services screen, configure the following services (if available) and then tap Next .
Enabled when a check mark is present.
BACKUP & RESTORE
Back up your data to a Google Account. Restore previous backups to this device.
From Set up payment info screen, tap Not now (located at the bottom left).
Entertainment purchases can be resumed by navigating Apps > Play Store (from the home screen), tap a paid app then tap Add payment method.