To set up your Google Play account:

1. Go to https://play.google.com/apps/publish/signup/
2. Click Create an Account.
   
3. Fill out the form, and click Next Step.

4. Click Back to Google Play Developer Console.
5. Select the Google Play Developer distribution agreement check-box to acknowledge your agreement, and click Continue to payment to pay the one-time $25 fee.
   
6. Enter your payment information, and click Accept and continue.
7. You will receive an email from Google notifying you when your account is ready to be activated.
   Note: This process can take up top a week.
8. Activate your account.