how to calculate UG GPA- 2 schools

[pinkpink114]

I'm graduating in Dec from my state university with a degree in accounting. I will have completed 90 credits and I currently have a 3.82 GPA

10 years ago I attended a community college and I just wasn't ready for college at that point. I completed 45 credits with a GPA of approx. 2.5

15 of those credits are from my attempt with majoring in math.
First, will the classes that I took at the community college, but don't count towards my degree, be included in my GPA by graduate schools ?
The community college has a policy that if you retake a class, they will only count the higher grade for GPA but both grades will be included on my transcript.
Which grade would a graduate school use if I retake these classes in which I did poorly ?