From a Home screen, navigate: Apps > Settings > Accounts.
Tap ADD ACCOUNTS (located at the bottom right).
Tap Google .
Tap Create A New Account.
Enter the appropriate name into the First and Last fields then tap the NEXT (located in the lower right).
Enter the desired username then tap NEXT .
Enter a password into the following fields then tap NEXT .
The password must be at least 8 characters.
From the Confirm phone number screen, ensure the correct phone number is listed then tap NEXT .
From the 'Your Google Account' screen, tap NEXT .
Enable any of the following then tap NEXT :
Enabled when a checkmark is present
Backup your phone's apps...
Keep me up to date.
From the Set up payment info screen, select Remind me later then tap NEXT .
Enabling entertainment purchases can be resumed by navigating Apps > Play Store from the home screen, tap a paid app then choose a payment option.
If presented configure the preferred synchronization settings (e.g., Sync App Data, Sync Gmail, etc.)