{
  "data": [
    {
      "@odata.context": "https://my-org.crm.dynamics.com/api/data/v9.2/$metadata#accounts/$entity",
      "@odata.etag": "W/\"123456789\"",
      "accountid": "11111111-2222-4333-8444-555555555555",
      "name": "Batch Created Account",
      "accountnumber": "ACC-0001",
      "telephone1": "+1-555-010-2025",
      "emailaddress1": "info@contoso.example.com",
      "websiteurl": "https://contoso.example.com",
      "revenue": 5250000,
      "numberofemployees": 120,
      "industrycode": 7,
      "statecode": 0,
      "statuscode": 1,
      "createdon": "2026-05-08T12:00:00Z",
      "modifiedon": "2026-05-08T12:00:00Z",
      "_createdby_value": "9b2f3c4d-1e2f-4a5b-8c9d-0e1f2a3b4c5d",
      "_modifiedby_value": "9b2f3c4d-1e2f-4a5b-8c9d-0e1f2a3b4c5d",
      "_ownerid_value": "9b2f3c4d-1e2f-4a5b-8c9d-0e1f2a3b4c5d",
      "_owningbusinessunit_value": "0a1b2c3d-4e5f-6789-abcd-ef0123456789"
    },
    {
      "@odata.context": "https://my-org.crm.dynamics.com/api/data/v9.2/$metadata#accounts/$entity",
      "@odata.etag": "W/\"123456789\"",
      "accountid": "22222222-3333-4444-8555-666666666666",
      "name": "Batch Updated Account",
      "accountnumber": "ACC-0001",
      "telephone1": "+1-555-010-2025",
      "emailaddress1": "info@contoso.example.com",
      "websiteurl": "https://contoso.example.com",
      "revenue": 5250000,
      "numberofemployees": 120,
      "industrycode": 7,
      "statecode": 0,
      "statuscode": 1,
      "createdon": "2026-04-01T14:22:11Z",
      "modifiedon": "2026-05-08T12:00:01Z",
      "_createdby_value": "9b2f3c4d-1e2f-4a5b-8c9d-0e1f2a3b4c5d",
      "_modifiedby_value": "9b2f3c4d-1e2f-4a5b-8c9d-0e1f2a3b4c5d",
      "_ownerid_value": "9b2f3c4d-1e2f-4a5b-8c9d-0e1f2a3b4c5d",
      "_owningbusinessunit_value": "0a1b2c3d-4e5f-6789-abcd-ef0123456789"
    },
    {}
  ]
}