Create Google Play Developer Account

I need someone to create an Android Developer / google play account for me. The account costs $26 to set up. Once it has been created I will pay you an additional $50. Procedure: 1. I will set a Milestone of $26 to cover the cost of the Account before you start the project. 2. You start the project, register google account, purchase android developer/google play account using google checkout. 3. 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. 4. 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