From a Home screen, navigate: Apps icon > Settings > Accounts.
Tap ADD ACCOUNT (located in the lower-right).
If prompted, enter PIN, password or pattern.
From the Add your account screen, tap Or 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 Recovery phone screen, ensure the correct phone number is listed then tap NEXT.
From the Verify your number pop-up, tap VERIFY.
From the Your Google Account screen, tap NEXT.
From the Google services screenm tap NEXT.
From the Set up payment info screen, select Remind me later then tap NEXT.
Enabling entertainment purchases can be resumed by navigating Apps icon > 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.).