curl --request POST \
  --url https://api-m.sandbox.paypal.com/v1/commerce/billing/billing-entities \
  --header 'Authorization: Bearer <token>' \
  --header 'Content-Type: application/json' \
  --data '
{
  "name": "Acme Inc",
  "code": "acme_inc",
  "default_currency": "USD",
  "finalize_zero_amount_invoice": true,
  "address": {
    "line1": "123 Main St",
    "line2": "Apt 4B",
    "city": "New York",
    "state": "NY",
    "postal_code": "10001",
    "country": "US"
  },
  "legal_name": "Acme Corporation Inc.",
  "legal_number": "US123456789",
  "email": "billing@acmeinc.com",
  "timezone": "UTC"
}
'

{
  "id": "e7f4c956-23fc-663d-a8c3-egcb1f5d4h0e",
  "code": "acme_west",
  "name": "Acme Western Division",
  "default_currency": "USD",
  "finalize_zero_amount_invoice": true,
  "is_default": false,
  "address": {
    "line1": "789 Tech Boulevard",
    "line2": "Suite 1200",
    "city": "San Francisco",
    "state": "CA",
    "country": "US",
    "postal_code": "94107"
  },
  "legal_name": "Acme Corporation Western LLC",
  "legal_number": "US87654321",
  "email": "west-billing@acmeinc.com",
  "timezone": "America/Los_Angeles",
  "created_at": "2023-01-15T00:00:00Z",
  "updated_at": "2023-01-15T00:00:00Z"
}

{
  "name": "INVALID_REQUEST",
  "message": "Request is not well-formed, syntactically incorrect, or violates schema.",
  "debug_id": "dc99e3955cdd8",
  "details": [
    {
      "field": "/email",
      "value": "abc",
      "location": "body",
      "issue": "INVALID_PARAMETER_VALUE",
      "description": "The value of a field does not conform to the expected format."
    }
  ]
}

{
  "name": "NOT_AUTHORIZED",
  "message": "Authorization failed due to insufficient permissions.",
  "debug_id": "565f78f101498",
  "details": [
    {
      "issue": "PERMISSION_DENIED",
      "description": "You do not have permission to access or perform operations on this resource."
    }
  ]
}

{
  "name": "UNPROCESSABLE_ENTITY",
  "message": "The requested action could not be performed, semantically incorrect, or failed business validation.",
  "debug_id": "90957fca61718",
  "details": [
    {
      "field": "/email",
      "value": "sdfwdj@sdfs.com",
      "location": "body",
      "issue": "UNSUPPORTED_EMAIL",
      "description": "The email provided is not supported."
    }
  ]
}

{
  "name": "INTERNAL_SERVER_ERROR",
  "message": "An internal server error has occurred.",
  "debug_id": "90957fca61718"
}