Create New Android Developer Account

I need someone to create an Android Developer / google play account for me. The account costs $25 to set up. 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. 3. You send me the google account's username and password and I will make the payment.