From a Home screen, navigate: Apps icon > Settings > Accounts > Add Account.
Tap Google then tap create a new account.
If presented, enter PIN, password, or pattern.
Enter the appropriate name into the First and Last fields then tap NEXT (located in the middle-right).
If presented, enter Birthdate, etc. then tap NEXT.
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 Recovery phone screen, tap Skip. Password recovery can be set up by going to mail.google.com.
On the Your Google Account screen, tap NEXT.
If presented with the Google services page, check the box to communicate with Google Play then tap NEXT.
On the Set up payment info screen, tap No thanks then tap CONTINUE.
Google Pay setup can be completed later by navigating: Apps > Play Store from a Home screen, tap a paid app then tap Add payment method.
If presented with the Authenticating screen, type the word that is shown then tap Done.