android developer account help needed

I need someone to create Android Developer account for me. The account costs $26 to set up. Once it has been created I will be glad to pay you $40-$100. 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 account using google checkout. 3. After 5 hours around, if your registration is approved by google, just send me the approved screen shot, then i will release the milestone payment to you. Next you could remove your credit card info from the account. 4. You send me google account's username and password, i will change them. After that, i will pay you the remaining payment. Please refer to the attachment if you want to know more details and PM me ASAP if interested. if you can not bid, please add to your account any of the skills specified in the project description. NOTE: You must be able to create the account in one of the following countries : Albania Algeria Angola Antigua and Barbuda Argentina Armenia Aruba Australia Austria Azerbaijan Bahamas Bahrain Bangladesh Barbados Belarus Belgium Belize Benin Bermuda Bolivia Bosnia and Herzegovina Botswana British Indian Ocean Territory Brunei Bulgaria Burkina Faso Cambodia Cameroon Canada Cape Verde Chile Colombia Costa Rica Côte d'Ivoire Croatia Cyprus Czech Republic Denmark Dominican Republic Ecuador El Salvador Equatorial Guinea Estonia Falkland Islands Faroe Islands Fiji Finland France Gabon Georgia Germany Ghana Gibraltar Greece Greenland Guam Guatemala Haiti Honduras Hong Kong Hungary Iceland India Indonesia Ireland Israel Italy Jamaica Japan Jordan Kazakhstan Kenya Kuwait Laos Latvia Lebanon Liechtenstein Lithuania Luxembourg Macedonia Malaysia Maldives Mali Malta Mauritius Mexico Moldova Monaco Morocco Mozambique Namibia Nepal Netherlands Antilles Netherlands New Zealand Nicaragua Nigeria Norway Oman Pakistan Panama Paraguay Peru Philippines Poland Portugal Puerto Rico Qatar Romania Russia Rwanda San Marino Saudi Arabia Senegal Serbia and Montenegro Seychelles Singapore Slovakia Slovenia South Africa Spain Sri Lanka Sweden Switzerland Taiwan Tajikistan Tanzania Thailand Togo Trinidad and Tobago Tunisia Turkey Turkmenistan Uganda Ukraine United Arab Emirates United Kingdom United States Uruguay Uzbekistan Vatican City Venezuela Vietnam Virgin Islands, British Yemen Zambia Zimbabwe