Creating a Google Play (developer) Account

I need someone to create an Google Play (developer) account for me. The account costs $25 to set up, and it takes 48 hours until approval. Milestones: * 25$ after paying for the account. * The rest of the money after account is approved (after you give me the username and password). Procedure: 1. You start the project, register gmail & google account, purchase android developer/google play account using google checkout. (you can NOT use a credit card twice - so if you already registered to google play before you need another credit card). 2. After 48 hours, if your registration is approved by google, just send me the approved screen shot, Next you can remove your credit card info from the account. 3. You send me the google account's username and password, I will change them. After that I will make the remaining payment. Note: The Android market/google play account has to be created keeping the below factors in mind 1) New IP and clear browser cookies and cache 2) Gmail account with a new, random recovery e-mail that was never used before along with a phone number that really exists. 3) No suspended information (e.g. recovery e-mail, phone, ip,credit card that has been suspended by Google) has been linked with the account.