I need help creating Google Play Publisher Account

I need help creating Google Play Publisher Account


Job Description

Here is how I want it to be done
1. You start the project, register new google account, purchase android developer/google play account using Google with your credit/debit card .

2. After a few 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 then transform the account to me (email , password , recovery details ). I will send you 26$ you have spent on this account.

Within 2 days I will be publishing the app and if every thing goes fine I will then release the rest of the funds

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)Credit/debit card that is Never used with Google before

Skills: gmail, google-accounts, android-development