gistfile1.txt

{
	"records": [
		{
			"attributes": {
				"objectType": "Account",
				"referenceId": "ref1"
			},
			"name": "sampleAccount1",
			"phone": "1234567890",
			"website": "www.salesforce.com",
			"numberOfEmployees": "100",
			"industry": "Banking",
			"contacts": {
				"records": [
					{
						"attributes": {
							"objectType": "Contact",
							"referenceId": "ref2"
						},
						"lastName": "Smith",
						"title": "President",
						"email": "sample@salesforce.com"
					},
					{
						"attributes": {
							"objectType": "Contact",
							"referenceId": "ref3"
						},
						"lastName": "Evans",
						"title": "Vice President",
						"email": "sample@salesforce.com"
					}
				]
			}
		},
		{
			"attributes": {
				"objectType": "Account",
				"referenceId": "ref4"
			},
			"name": "SampleAccount2",
			"phone": "1234567890",
			"website": "www.salesforce.com",
			"numberOfEmployees": "52000",
			"industry": "Banking",
			"childAccounts": {
				"records": [
					{
						"attributes": {
							"objectType": "Account",
							"referenceId": "ref5"
						},
						"name": "SampleChildAccount1",
						"phone": "1234567890",
						"website": "www.salesforce.com",
						"numberOfEmployees": "100",
						"industry": "Banking"
					}
				]
			},
			"contacts": {
				"records": [
					{
						"attributes": {
							"objectType": "Contact",
							"referenceId": "ref6"
						},
						"lastName": "Jones",
						"title": "President",
						"email": "sample@salesforce.com"
					}
				]
			}
		}
	]
}