New Dell Computer - how to choose type of acct w/ first turn on

May I ask, how is the Administrator of a computer determined? Am I, as a new owner of this computer, automatically made the administrator?

Computer: Dell XPS 8920, Windows 10Pro, two drives (SSD with OS and hard drive for storage)

If so, how does the system identify the Administrator? Must I also create a user account? If so, is this so my choices for personal settings can be recognized? I want to do this right and don't know what to expect when I first turn on this newly purchased computer (not yet arrived).

I am totally new to windows 10. I have never even seen a computer running windows 10 other than on youtube. My old computer is dying so I've purchased a 'new to me' dent and scratch XPS 8920 from Dell with Windows 10 Pro.

When computer arrives and I first turn it on, from watching and trying to learn from youtube videos, it would appear I will be asked to create accounts. From watching youtube videos, the first question seems to be something about a microsoft account. I don't want a microsoft account so I will do my best to move past this so I can move to the next offering. Are there things I should or shouldn't do here?

Once past this first screen, what type of user account do I create, if any? No one else uses my computer but me. I want to keep it as simple as possible because I have to try and figure things out if something goes haywire. I have no one else to call on.

Thank you for any advice or suggestions as to how to proceed with first boot.

This is the info from Dell on setting up a new PC. May also help.
How to set up your new Dell computer | Dell US

My thanks to both of you for your helpful assistance.