{
  "payload": {
    "body": {
      "data": {
        "created": [
          {
            "@odata.etag": "W/\"345678901\"",
            "accountid": "b3c4d5e6-f7a8-4901-c234-5678901cdef0",
            "name": "Adventure Works Cycles",
            "accountnumber": "ACC-0003",
            "telephone1": "+1-555-010-3030",
            "emailaddress1": "info@adventureworks.example.com",
            "createdon": "2026-05-22T14:30:00Z",
            "modifiedon": "2026-05-22T14:30:00Z",
            "_createdby_value": "9b2f3c4d-1e2f-4a5b-8c9d-0e1f2a3b4c5d",
            "_modifiedby_value": "9b2f3c4d-1e2f-4a5b-8c9d-0e1f2a3b4c5d",
            "_ownerid_value": "9b2f3c4d-1e2f-4a5b-8c9d-0e1f2a3b4c5d"
          }
        ],
        "updated": [
          {
            "@odata.context": "https://my-org.crm.dynamics.com/api/data/v9.2/$metadata#accounts/$entity",
            "@odata.etag": "W/\"123456789\"",
            "accountid": "f1a2b3c4-d5e6-4789-a012-3456789abcde",
            "name": "Contoso Ltd. (Updated)",
            "accountnumber": "ACC-0001",
            "telephone1": "+1-555-010-9999",
            "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": "2026-05-22T14:35:00Z",
            "_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"
          }
        ]
      }
    }
  },
  "polledNoChanges": false
}