app/src/main/res/values-night/themes.xml

<resources xmlns:tools="http://schemas.android.com/tools">
  <!-- Base application theme. -->
  <style name="Theme.DebuggingRestrictionController"
      parent="Theme.MaterialComponents.DayNight.DarkActionBar">
    <!-- Primary brand color. -->
    <item name="colorPrimary">@color/purple_200</item>
    <item name="colorPrimaryVariant">@color/purple_700</item>
    <item name="colorOnPrimary">@color/black</item>
    <!-- Secondary brand color. -->
    <item name="colorSecondary">@color/teal_200</item>
    <item name="colorSecondaryVariant">@color/teal_200</item>
    <item name="colorOnSecondary">@color/black</item>
    <!-- Status bar color. -->
    <item name="android:statusBarColor" tools:targetApi="l">
      ?attr/colorPrimaryVariant
    </item>
    <!-- Customize your theme here. -->
  </style>
</resources>