Hi, that's Tajay. I create separate project for you. I add the same work order here:
1. I award the project to you and you request for $26 milestone. I accept this milestone.
2. You create new Google account not related to any existing mail:
[url removed, login to view]
Mail should not be related to any custom domain at Google apps - only [url removed, login to view] or [url removed, login to view] are allowed!
When account is created, you create Android developer account.
[url removed, login to view];answer=113468
IMPORTANT! This operation requires registration fee payment that you should create by yourself. The payment is processed with Google Checkout system and requires credit card. After the registration completion (when you see the message that payment was processed successfully and you can publish your apps) you should remove your credit card credentials from Google Checkout section.
Also please do not hurry with Android account creation after you added your credit card to Google wallet! Wait till your credit card will be verified by Google!
3. You send me screenshot of the account with message about the successful registration and I release the $26 milestone.
4. You set the milestone with the rest of the payment and I accept it.
5. You clear the credit card info from Google Checkout and you send me login/pass for created account.
6. I review the account and release the milestone.
The desirable username: [url removed, login to view] or kgcsoft (or something like this).