I know that there is a very similar post to this one(Failed to locate the winutils binary in the hadoop binary path), however, I have tried every step that was suggested and
Install JDK 1.8, Download Spark Binary from Apache Spark & Winutils from Git repo
Set the user variables path for JDK, Spark binary, Winutils
JAVA_HOME
C:\Program Files\Java\jdk1.8.0_73
HADOOP_HOME
C:\Hadoop
SPARK_HOME
C:\spark-2.3.1-bin-hadoop2.7
PATH
C:\Program Files\Java\jdk1.8.0_73\bin;%HADOOP_HOME%\bin;%SPARK_HOME%\bin;
Open command prompt and run spark-shell
Spark Shell