Cuda toolkit 11.1 on Ubuntu 20.04.1 Make File Error

WARNING - libGL.so not found, refer to CUDA Getting Started Guide for how to find and install them. <<<
WARNING - libGLU.so not found, refer to CUDA Getting Started Guide for how to find and install them. <<<
WARNING - gl.h not found, refer to CUDA Getting Started Guide for how to find and install them. <<<
WARNING - glu.h not found, refer to CUDA Getting Started Guide for how to find and install them. <<<
[@] /usr/local/cuda-11.1/bin/nvcc -ccbin g++ -I…/…/common/inc -m64 -ftz=true -gencode arch=compute_35,code=sm_35 -gencode arch=compute_37,code=sm_37 -gencode arch=compute_50,code=sm_50 -gencode arch=compute_52,code=sm_52 -gencode arch=compute_60,code=sm_60 -gencode arch=compute_61,code=sm_61 -gencode arch=compute_70,code=sm_70 -gencode arch=compute_75,code=sm_75 -gencode arch=compute_80,code=sm_80 -gencode arch=compute_86,code=sm_86 -gencode arch=compute_86,code=compute_86 -o bodysystemcuda.o -c bodysystemcuda.cu
[@] /usr/local/cuda-11.1/bin/nvcc -ccbin g++ -I…/…/common/inc -m64 -ftz=true -gencode arch=compute_35,code=sm_35 -gencode arch=compute_37,code=sm_37 -gencode arch=compute_50,code=sm_50 -gencode arch=compute_52,code=sm_52 -gencode arch=compute_60,code=sm_60 -gencode arch=compute_61,code=sm_61 -gencode arch=compute_70,code=sm_70 -gencode arch=compute_75,code=sm_75 -gencode arch=compute_80,code=sm_80 -gencode arch=compute_86,code=sm_86 -gencode arch=compute_86,code=compute_86 -o nbody.o -c nbody.cpp
[@] /usr/local/cuda-11.1/bin/nvcc -ccbin g++ -I…/…/common/inc -m64 -ftz=true -gencode arch=compute_35,code=sm_35 -gencode arch=compute_37,code=sm_37 -gencode arch=compute_50,code=sm_50 -gencode arch=compute_52,code=sm_52 -gencode arch=compute_60,code=sm_60 -gencode arch=compute_61,code=sm_61 -gencode arch=compute_70,code=sm_70 -gencode arch=compute_75,code=sm_75 -gencode arch=compute_80,code=sm_80 -gencode arch=compute_86,code=sm_86 -gencode arch=compute_86,code=compute_86 -o render_particles.o -c render_particles.cpp
[@] /usr/local/cuda-11.1/bin/nvcc -ccbin g++ -m64 -gencode arch=compute_35,code=sm_35 -gencode arch=compute_37,code=sm_37 -gencode arch=compute_50,code=sm_50 -gencode arch=compute_52,code=sm_52 -gencode arch=compute_60,code=sm_60 -gencode arch=compute_61,code=sm_61 -gencode arch=compute_70,code=sm_70 -gencode arch=compute_75,code=sm_75 -gencode arch=compute_80,code=sm_80 -gencode arch=compute_86,code=sm_86 -gencode arch=compute_86,code=compute_86 -o nbody bodysystemcuda.o nbody.o render_particles.o -L/usr/lib/nvidia-compute-utils-455 -lGL -lGLU -lglut
[@] mkdir -p …/…/bin/x86_64/linux/release
[@] cp nbody …/…/bin/x86_64/linux/release

** This error occurs after performing the make cmd in step 4

[3.1.6.1. Debian Installer]

(https://docs.nvidia.com/cuda/cuda-quick-start-guide/index.html#ubuntu-x86_64-deb)

Perform the following steps to install CUDA and verify the installation.

  1. Install the repository meta-data, install GPG key, update the apt-get cache, and install CUDA:
$ sudo dpkg --install cuda-repo-<distro>-<version>.<architecture>.deb
$ sudo apt-key adv --fetch-keys https://developer.download.nvidia.com/compute/cuda/repos/<distro>/<architecture>/7fa2af80.pub
$ sudo apt-get update
$ sudo apt-get install cuda
  1. Reboot the system to load the NVIDIA drivers.
  2. Set up the development environment by modifying the PATH and LD_LIBRARY_PATH variables:
$ export PATH=/usr/local/cuda-11.1/bin${PATH:+:${PATH}}
$ export LD_LIBRARY_PATH=/usr/local/cuda-11.1/lib64\
                         ${LD_LIBRARY_PATH:+:${LD_LIBRARY_PATH}}
  1. Install a writable copy of the samples then build and run the nbody sample:
$ cuda-install-samples-11.1.sh ~
$ cd ~/NVIDIA_CUDA-11.1_Samples/5_Simulations/nbody
$ make
$ ./nbody

However if I perform a locate the following appears:

$ locate libGL.so
/opt/nvidia/nsight-systems/2020.3.4/host-linux-x64/Mesa/libGL.so
/opt/nvidia/nsight-systems/2020.3.4/host-linux-x64/Mesa/libGL.so.1
/opt/nvidia/nsight-systems/2020.3.4/host-linux-x64/Mesa/libGL.so.1.5.0
/usr/lib/x86_64-linux-gnu/libGL.so.1
/usr/lib/x86_64-linux-gnu/libGL.so.1.7.0

$ locate libGLU.so … Nothing Found

$ locate gl.h
/home/user/NVIDIA_CUDA-11.1_Samples/common/inc/helper_gl.h
/home/user/NVIDIA_CUDA-11.1_Samples/common/inc/paramgl.h
/home/user/NVIDIA_CUDA-11.1_Samples/common/inc/rendercheck_gl.h
/usr/local/cuda-11.1/samples/common/inc/helper_gl.h
/usr/local/cuda-11.1/samples/common/inc/paramgl.h
/usr/local/cuda-11.1/samples/common/inc/rendercheck_gl.h
/usr/local/cuda-11.1/targets/x86_64-linux/include/CL/cl_egl.h
/usr/local/cuda-11.1/targets/x86_64-linux/include/CL/cl_gl.h

$ locate glu.h … Nothing Found