To set up your Google Play account:
Step1 : Go to https://play.google.com/apps/publish
Step2 : If you have a Google account, click on Sign In, else Create Your Google account
Step3 : Fill out the form and click Next.
Step 4 : Fill in the required details, and click Next.
Step5 : Enter the details and tick mark the Developer agreement and Term of services checkboxes.
Step6 : Click Create account and pay.
Step 7 : Enter your payment information to pay the one-time $25 fee and click Buy.