Android Studio - Fix the error 'Could not resolve com.android.tools.build:gradle:7.4.0'?

#learncodewithrk​​​
In this video it shows the steps to fix the Gradle error in Android studio.

Actual issue is with Java version mismatch as explained in the below line of error:
- Incompatible because this component declares an API of a component compatible with Java 11 and the consumer needed a runtime of a component compatible with Java 8

To resolve this issue, it changes the Gradle JDK for build in the settings of Android Studio.

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