1. Go to https://play.google.com/apps/publish/signup/ to make your Google account.
2. Fill out form below to create Google Account, click Next Step when finished.
4. After you've created a Google Account navigate "Back to Google Play Developer Console".
5. After reviewing the Google Play Developer Distribution Agreement, acknowledge your agreement, and click Continue to purchase Google Developer account license for one-time $25 fee.
6. Enter valid payment information to purchase Google Developer account license, and click Accept and continue.
7. Google will now process your payment to make your Google developer account.
Please note this can take up to 1 business week for Google, you will receive an email notification from Google when your developer account is ready to be activated for use in google developer console.