Need 100 PayPal accounts. ASAP!!!

I need 100 NEW PayPal accounts. One account per IP address; preferably with North American/European IPs, upon delivery. Each account MUST be unique/verified. 1) I need to see a detailed plan about how you are going to achieve the target numbers. 2) You need to demonstrate that you have done this kind of work before. Budget for this project is $30.00 USD. If terms and conditions are not met, I have reserve the right to withhold any, all, or some of the payment. YOU WILL NOT BE PAID IF THE ACCOUNT IS DELETED: You must not create IP’s in a way that will get the account banned or suspended – FULL REFUND of payment will be request if the page is suspended within 30 days of delivery. Happy Bidding..!!