Creating Android & Ios developer accounts (easy work)

I need 2 developer accounts, i know how to create them but i am from Iraq and android does not accept my credit card.

I want both accounts with my name,emails,DUNS and mobile phone numbers which i will provide them to winner of this project.. i know the cost of them (25$) for android and 99$ for ios so i will add 16$ to the cost.

I will pay 140$ for creating both of them