From a Home screen, navigate: Apps icon > Settings > Accounts & sync.
Tap the Add icon (located in the upper right).
Tap Google .
Tap Or Create A New Account.
Enter the appropriate information into the following fields then tap NEXT (located in the lower-right).
Enter the basic information then tap NEXT:
Date of birth
Enter a unique username (Google email address) then tap NEXT.
Enter then re-enter the preferred password then tap NEXT.
The password must be at least 8 characters.
From the "Recovery phone" screen, ensure the correct Phone number is listed, tap Next then tap Verify.
A verification message is sent to the device.
If you don't wish to include a recovery phone number, tap Skip.
From the "Privacy and Terms" section, tap I AGREE.
From the "Your Google Account" screen, tap Next.
If presented with Set up payment info, tap No thanks.
Google Pay setup can be completed later by navigating: Apps > Play Store from the home screen. Tap a paid app then tap Add payment method.