How to Create Data Files and Load Data in Odoo 15 | Data Files in Odoo 15

hi, what is the wrong in that
<record model="account.account" id="farm_account_124100">
<field name="code">124100</field>
<field name="name">Fertilize Stock</field>
<field name="reconcile" eval="False"/>
<field name="user_type_id" ref="data_account_type_current_assets"/>
</record>

Hi, How can I create data file for base module through third party module. I would like to create a country which parent data xml is base/data/res_country_data.xml . Kindly guide me, I followed your tutorial , it didn't work.