I need someone to to create an android publisher account

I need someone to create an android publisher [login to view URL] will cost you $26 to create one account. 1. I will set the first $26 milestone payment for the account before you start the project. 2. You start on 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 set the second 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 modify them. After that, i will release the two milestone payments. Please refer to the attachment if you want to know more details and PM me ASAP if interested.