Google Play developer android needed

I am in need of a new Google Play developer. I would prefer EU or USA. How to create it? 1. Crete a new Google account. 2. Then create a Google Play developer account: [login to view URL] 3. Pay $25 as a Google play opening fee from your credit card. 4, After account is approved, take a screenshot of the approved account and send it to me. 5. After seeing the account I will pay you the money after I personally check the account. 6. You will give me login details after payment. My budget for each account is 35$, so you make 10$ for 5 minutes work. I need at least 20 accounts. You can make an Google play developer account if you have a credit card or virtual card. All details of credit card can be removed later, before account transfer.