Create Google 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 26 $ u have spent, after i succesfully change password mobile number, etc. i will pay you the remaining sum. Procedure: 1. You start the project, register google account, purchase android developer/google play account using google checkout. 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. I will send you 26$ you have spent on this account. 3. You send me the google account's username and password. after i login to this account and change passwords i send you the remaining sum. 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.