Cannot resolve Symbol 'Theme' in the Styles.xml file

Question

Is giving the following error message:

Android Studio 3.2.1

build.Gradle (Project:xxx) dependencies { classpath 'com.android.tools.build:Gradle:3.1.2' }

I tried the following:

1) I deleted the . Gradle directory from the project 2) Build -> clean project 3) Build -> rebuild project (unsuccessfully).

Does the Android Studio version have to be the same as the build.Radle version? If so, how do I update?

In advance thank you