code: @Override
  	public CommerceAccount create(long commerceAccountId) {
  		CommerceAccount commerceAccount = new CommerceAccountImpl();
  
  		commerceAccount.setNew(true);
  		commerceAccount.setPrimaryKey(commerceAccountId);
  
  		commerceAccount.setCompanyId(companyProvider.getCompanyId());
  
  		return commerceAccount;
  	}
docs: Creates a new commerce account with the primary key. Does not add the commerce account to the database.
  
  @param commerceAccountId the primary key for the new commerce account
  @return the new commerce account