I have been doing this for awhile and I feel that I should share what I know on making money through selling accounts.
First:Creating accounts to hack with
When creating this account, do not think of it from your point of view but what is truly best atm.
Currently the best accounts to bot are Mage's / Dawn warriors - Mage's due to mage kami and tele mastery , Dawn warriors due to soul driver
These accounts are both easy to bot and will level fast, meaning you will make money at a faster rate.
Second: Taking it seriously
When botting accounts people tend to get lazy, though I find that ridiculous considering you really aren't doing much, it happens and once it does its all over and you wasted time.
When in the creation process make sure you apply proper AP/SP distribution, I have seen far to many time's that "to much dex",or "to much luck" has broken a deal. Make sure you look into what is best before applying.
Fourth: Eye candy
I recommend once the account is at a level you feel worthy enough to sell, spend 5-10m to make it look nice.A decent weapon at its level, a glove with some attack, ect. You will be surprised how much this could increase its value in the eye's of a buyer.
Fifth: Where to sell / Who to sell to.
There are numerous site's that host bidding on such accounts, I would like approval before posting my personal site of use, but you should have no problem finding one.
The buyer's you should be aiming for are legit players, therefore you should sell on legit forums.
Things are worth more to them because they actually work for levels and presume you have as well. Though on a hacking forum its value is decreased because everyone has access to attaining what you have.
Common worth based on level / Average time frame of creation
LV 70 - 10-15$ / one to two days
LV 80 - 15-20$ / two days
LV 90 - 20-25$ /two to three days
LV 100- 25$ / three to four days
LV 110 - 30$ / four days
LV 120 - 35-40$ / four to five days
NOTE-These prices are based on legit player bidding websites, and are based on my own personal sales.
LV 130+ -varies and I do not recommend botting an account for this long a period considering you are only in this for the money, and could have started a new project in this time.
Additional Money making tips
If you have purchased VIP and think it is worth it, purchase a pet with an item pouch and meso bag, and use pet item vac,having a pet with both these items can also increase your characters worth. This will allow you to collect everything on the map and every meso dropped throughout your journey.
To legits 100m = about 5-6$, so you can make your money back and then some.