From a Home screen, navigate: Apps icon > Settings > Accounts.
Tap ADD ACCOUNT (located in the lower-right).
If prompted, enter PIN, password or pattern.
Enter the Gmail username then tap NEXT.
Enter the Gmail password then tap NEXT.
From the Google services screen, tap (check) Automatically back up device data if preferred then tap NEXT.
If presented with Set up payment info, tap Remind me later then tap NEXT.
Payment info can be set up later by navigating: Appsicon > Play Store from the Home screen, tap a paid app, tap Buy and tap Continue then select a payment method.
If prompted, enable or disable any of the following then tap NEXT:
Enabled when a check mark is present.