I have a gmail account I need a second one for business. How do I set it up

Contact Google Support for Gmail, they’ll set you up, were they not backed up anywhere? Have you checked google drive and google photos for all gmail addresses that you have. Your google account should have settings, favorites, contacts,much more. Emailing them is simple and pretty fast- you’ll get it!

It begs the question what message do you get when you try to connect to the second one. Speculating, mail might be temporarily stuck in a server somewhere. Or, that account was locked because someone (maybe you) tried to access it from another device from a location that tripped a security precaution. Or, maybe you are mistyping the password for the 2nd account. Have you tried the "forgot my password" on the second account? If you can get into the second account, here is something you might consider:

https://business.tutsplus.com/tutorials/how-to-combine-all-your-email-accounts-into-one-gmail-account--cms-21305

If you click on your icon top right, you should be able to access an option to sign in as other user, which would in this instance be your other account. Of course, you would have to enter in the sign in details for that other account. Hopefully, you have recorded both of your email addresses and both of your passwords in a password safe. You need to be sure that you are entering the second account with the correct email address and password.

simple, log on to Google and click on sign up.

Create Gmail address Try this link to know more.
Gopakumar Gopalan Google

Definitely. Just create another email address under a different prefix.

To assign a gmail account on the phone you need to have a gmail account. Navigate -- Menu --> Settings --> Accounts and Sync --> Add Account --> enter the gmail account details and add the account.

You can setup multiple email accounts with gmail. Just go to the login page and Click on the creat account link. Once you have a new email, go to eBay and register as a new user with your new email. PayPal is a different story. You can have up to two accounts but one must be a business account and it cannot be associated with the same bank account.