Plugin [id: 'com.android.application', version: '8.5', apply: false] was not found in any of the following sources

Why keep facing this issue?

andriod/build.gradle

plugins {
    // Add the dependency for the Google services Gradle plugin
    id 'com.google.gms.google-services' version '4.4.1' apply false

}

/*buildscript {
    ext.kotlin_version = '1.7.10'
    repositories {
        google()
        mavenCentral()
    }

    dependencies {
        classpath 'com.android.tools.build:gradle:7.3.0'
        classpath "org.jetbrains.kotlin:kotlin-gradle-plugin:$kotlin_version"
    }


}*/

allprojects {
    repositories {
        google()
        mavenCentral()
    }
}

rootProject.buildDir = '../build'
subprojects {
    project.buildDir = "${rootProject.buildDir}/${project.name}"
}
subprojects {
    project.evaluationDependsOn(':app')
}

tasks.register("clean", Delete) {
    delete rootProject.buildDir
}

settings.gradle

pluginManagement {
    def flutterSdkPath = {
        def properties = new Properties()
        file("local.properties").withInputStream { properties.load(it) }
        def flutterSdkPath = properties.getProperty("flutter.sdk")
        assert flutterSdkPath != null, "flutter.sdk not set in local.properties"
        return flutterSdkPath
    }
    settings.ext.flutterSdkPath = flutterSdkPath()

    includeBuild("${settings.ext.flutterSdkPath}/packages/flutter_tools/gradle")

    plugins {
        id "dev.flutter.flutter-gradle-plugin" version "1.0.0" apply false
    }
}

plugins {
    id "dev.flutter.flutter-plugin-loader" version "1.0.0"
    id "com.android.application" version "8.5" apply false
    id "org.jetbrains.kotlin.android" version "1.7.10" apply false
   // id "com.google.gms.google-services" version "4.4.0" apply false
    //id "com.google.firebase.crashlytics" version "2.9.9" apply false
}
include ":app"

apply from: "${settings.ext.flutterSdkPath}/packages/flutter_tools/gradle/app_plugin_loader.gradle"

andriod/app/build.gradle

plugins {
    id "com.android.application"
    id "kotlin-android"
    id "dev.flutter.flutter-gradle-plugin"
    id "org.jetbrains.kotlin.android"
    id "com.google.gms.google-services"
    id "com.google.firebase.crashlytics"
}

//def localProperties = new Properties()
def localPropertiesFile = rootProject.file('local.properties')
if (localPropertiesFile.exists()) {
    localPropertiesFile.withReader('UTF-8') { reader ->
        localProperties.load(reader)
    }
}

def flutterVersionCode = localProperties.getProperty('flutter.versionCode')
if (flutterVersionCode == null) {
    flutterVersionCode = '1'
}

def flutterVersionName = localProperties.getProperty('flutter.versionName')
if (flutterVersionName == null) {
    flutterVersionName = '1.0'
}

android {
    namespace "com.example.demo_app"
    compileSdkVersion flutter.compileSdkVersion
    ndkVersion flutter.ndkVersion

    compileOptions {
        sourceCompatibility JavaVersion.VERSION_1_8
        targetCompatibility JavaVersion.VERSION_1_8
    }

    kotlinOptions {
        jvmTarget = '1.8'
    }

    sourceSets {
        main.java.srcDirs += 'src/main/kotlin'
    }

    defaultConfig {
        // TODO: Specify your own unique Application ID (https://developer.android.com/studio/build/application-id.html).
        applicationId "com.WPS.ServiceX"
        // You can update the following values to match your application needs.
        // For more information, see: https://docs.flutter.dev/deployment/android#reviewing-the-gradle-build-configuration.
        minSdkVersion flutter.minSdkVersion
        targetSdkVersion flutter.targetSdkVersion
        versionCode flutterVersionCode.toInteger()
        versionName flutterVersionName
    }

    buildTypes {
        release {
            // TODO: Add your own signing config for the release build.
            // Signing with the debug keys for now, so `flutter run --release` works.
            signingConfig signingConfigs.debug
        }
    }
}

flutter {
    source '../..'
}
dependencies {
    // Import the Firebase BoM
    implementation platform('com.google.firebase:firebase-bom:32.8.1')


    // TODO: Add the dependencies for Firebase products you want to use
    // When using the BoM, don't specify versions in Firebase dependencies
    implementation 'com.google.firebase:firebase-analytics'


    // Add the dependencies for any other desired Firebase products
    // https://firebase.google.com/docs/android/setup#available-libraries
}

You try to use Android Gradle Plugin version 8.5, but that does not exist.
Don’d confuse Android Gradle Plugin version with Gradle version.