From a Home screen, navigate: Apps icon > Settings > Accounts & sync.
Tap the Add icon (located in the upper right).
Tap Google .
Enter the Gmail username then tap NEXT .
Enter the email password then tap NEXT .
To continue, review the Terms of Service and Policies then tap ACCEPT.
If preferred, tap Back up data to your device's apps, app data, settings and Wi-Fi passwords to enable then tap NEXT.
If presented with Set up payment info, select No Thanks then tap CONTINUE .
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.