Ebay Buyer Accounts Needed

I need ebay buyer accounts. Here's a link to the registration page: hxxps://[login to view URL] That is the form you fill be filling to complete the accounts. You also need to activate the accounts once you create them so you will need e-mail addresses to use. All accounts must be created from unique u.s. IP's. All I need is the username and pass for these accounts preferably in Excel. I need 100 accounts for now and looking for a regular supplier. I would like to stay in the price range of 100 accounts for $50. If you can do this, if possible send a small batch of 5-10 test accounts so I can see they work. Thanks