compileSdkVersion and targetSdkVersion You have to get it to level 31

Version 28 (intended for Android Pie and below) is the last version of the legacy support library, so we recommend that you migrate to AndroidX libraries when using Android Q and moving forward.

Old:

implementation 'com.android.support:design:26.0.0'

New:

implementation 'com.google.android.material:material:1.6.1'

You can update the file like this:

android {
    compileSdkVersion 31
    defaultConfig {
        applicationId "com.example.tablayout"
        minSdkVersion 19
        targetSdkVersion 31
        versionCode 1
        versionName "1.0"
        testInstrumentationRunner defaultTestInstrumentationRunner
    }

    buildTypes {
        release {

            minifyEnabled false
            proguardFiles getDefaultProguardFile('proguard-android-optimize.txt'), 'proguard-rules.pro'
        }
    }

    compileOptions {
        sourceCompatibility JavaVersion.VERSION_1_8
        targetCompatibility JavaVersion.VERSION_1_8
    }
}

dependencies { 
    implementation 'androidx.appcompat:appcompat:1.4.2'
    implementation 'com.google.android.material:material:1.6.1'
    testImplementation 'junit:junit:4.13.2'
    androidTestImplementation 'androidx.test.ext:junit:1.1.3'
    testImplementation 'androidx.test.espresso:espresso-core:3.4.0'
}

this my Gradle

plugins {
    id 'com.android.application'
}

android {
    compileSdkVersion 26
    buildToolsVersion '29.0.2'
    defaultConfig {
        applicationId "com.example.tablayout"
        minSdkVersion 19
        targetSdkVersion 26
        versionCode 1
        versionName "1.0"
        testInstrumentationRunner defaultTestInstrumentationRunner
    }

    buildTypes {
        release {

            minifyEnabled false
            proguardFiles getDefaultProguardFile('proguard-android-optimize.txt'), 'proguard-rules.pro'
        }
    }

    compileOptions {
        sourceCompatibility JavaVersion.VERSION_1_8
        targetCompatibility JavaVersion.VERSION_1_8
    }
}

dependencies { 

    implementation 'androidx.appcompat:appcompat:1.4.2'
    implementation 'com.android.support:design:26.0.0'
    testImplementation 'junit:junit:4.13.2'
    androidTestImplementation 'androidx.test.ext:junit:1.1.3'
    testImplementation 'androidx.test.espresso:espresso-core:3.4.0'
}

this output:

The minCompileSdk (31) specified in a dependency’s AAR metadata
(META-INF/com/android/build/gradle/aar-metadata.properties) is greater
than this module’s compileSdkVersion (android-26). Dependency:
androidx.appcompat:appcompat:1.4.2.