Why dont you make it yourself?
Google vcc for your country + a call forwarding service, clear your cookies and flash cookies, change your ip and create an account.
If you use a router google how to change ip or mac address for that router.
You can make more accounts yourself for the same price you'll pay for one.
Its very easy, after your first account you'll be creating more in 10 mins literally.
Have any questions about what to do next?
Ask them here and ill help you thru the process.
aged paypal account is priceless, especially if it's pre 2007