Create and approve Google Play account

We need help with setting up several Google Play accounts, we have difficulties with approval in our country... We pay $40 for each approved account. The cost of 1 account to create is $25. Your profit is $15 per account. How to create an account: 1. Create Gmail account. 2. go to [login to view URL] 3. Enter your credit card info and pay $25 for the account. 4. Account is usually approved within 12-24 hours. If for some reasons it is not approved (you typed incorrect data), $25 will be returned to you by Google during a week usually. Sometimes they request additional information too 5. If the account is approved, remove your credit card information in google wallet ([login to view URL]) and give us the account for $40. We only take approved account! The approved account has a message"now you can add applications" when you log in to Google play. For each account we need gmail name, password and phone number it is linked to. (better not to link if possible in your region). Thanks.