i am also findind but you try this if it work try it
Install the YouTube app (if it's not already installed) and open it.
Tap on your account icon in the top-left corner.
Select your account name or click on Switch Account.
In the pop-up that appears, tap the + icon.
Choose Create Account.
Skip the phone number section and proceed with the sign-up process.
Congratulations! You now have a Gmail account without needing to verify a phone number