From a Home screen, navigate: Apps > Settings > Accounts & sync.
Tap Add account.
Enter the First and Last names then tap Next (located in the lower-right).
From the Choose username screen, enter the preferred email address then tap Next.
From the Create password screen, enter the following then tap Next.
From the Google password recovery screen, tap Not now. Password recovery can be set up by going to mail.google.com.
If presented with Join Google+, tap Not now (located in the lower-right).
Google+ setup can be resumed later by navigating Apps > Google+ from any home screen.
From the Finish account screen, tap either Turn on web history and/or Keep me up to date with news and offers from Google Play to turn on or off.
Turned on when a check mark is present.
From the Authenticating screen, enter the characters seen in the picture then tap Next.
From the Entertainment screen, tap Not now (located in the lower-right).
Google Pay setup can be resumed by navigating Apps > Play Store from the home screen, tap a paid app then tap Add payment method.
From the Account sign-in successful screen, tap (check) the preferred synchronization (Sync Email, Sync Contacts, etc.) then tap Next.