To set up your Google Play account:
Step1 : Go to https://play.google.com/apps/publish
Step2 : If you have an Google account, click on Sign In, else Create Your Google account
Step3 : Fill out the form, and click Next Step.
Step 4 : Fill required detail, and click Next.
Step5 : Select the Google Play Developer distribution agreement check-box to acknowledge your agreement
Step6 : Click Continue to payment to pay the one-time $25 fee.
Step7 : Enter your payment information, and click Pay.