From a Home screen, navigate: Apps > Settings > Accounts.
Tap + Add Account.
Enter the following information then tap Next to continue (located in the middle-right).
On the Google services screen, leave the Back up option checked to back up your information to your Google account if desired then tap Next.
If presented with "Upgrade to Google+", tap Not now.
Google+ setup can be resumed by navigating Apps > Google+ from a Home screen.
From the Set up payment info screen, tap Remind me later then tap Next.
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.