I was about to update the support SDK to the latest version of Android which is SDK 31 "S" but It has some issue with Gradle sync.
The error
Failed to notify build listener.
Could not resolve all dependencies for configuration ':app:debugRuntimeClasspath'.
Could not create task ':app:minifyDebugWithR8'.
Cannot query the value of this provider because it has no value available.
Failed to stop service 'com.android.build.gradle.internal.errors.SyncIssueReporterImpl$GlobalSyncIssueService_5d47b2c0-a1a4-43ab-bbdb-bb6abdacb3ba'.
Failed to find Platform SDK with path: platforms;android-31
This is the setup
compileSdk 31
defaultConfig {
applicationId "com.app.app
minSdk 21
targetSdk 31
versionCode 7
versionName "1.0.9"
vectorDrawables.useSupportLibrary = true
testInstrumentationRunner "androidx.test.runner.AndroidJUnitRunner"
}
Already using the latest AGP com.android.tools.build:gradle:7.1.0-alpha01
Already install the Android "S" Preview tools as well.

Lastly already has the latest AS version preview
Android Studio Bumblebee | 2021.1.1 Canary 1 Build #AI-203.7717.56.2111.7361063, built on May 14, 2021
Following the documentation not working as well.
No signature of method: build_cdzmabn9imuzupf8f433s2vnq.android() is applicable for argument types: (build_cdzmabn9imuzupf8f433s2vnq$_run_closure1) values: [build_cdzmabn9imuzupf8f433s2vnq$_run_closure1@6f573027]
The Gradle sync is success with
compileSdkPreview "android-S"
targetSdkPreview "S"
But the app cannot install at all on any device neither release or debug.
What else should we do?