Very simple, i need somebody to create a gmail, then open an Android developer account with that new gmail address. It cost $25 to register a new account and takes literally 5 minutes. For this i will pay $60. So after i give you the $60 and you register and pay the $25 that's a $35 profit for 5 minutes of your time. Only requirement is you MUST not have ever had an Android developer account before.