Good Day! I'm using record.create for an Inventory Adjustment.

var IARec = record.create({
                        type          : record.Type.INVENTORY_ADJUSTMENT,
                        isDynamic     : true,
                    });
                    IARec.setValue({
                        fieldId : 'subsidiary',
                        value   : 3
                    });
                    IARec.setValue({
                        fieldId : 'customform',
                        value   : 161
                    });
                    IARec.setValue({
                        fieldId : 'memo',
                        value   : 'TEST123456789'
                    });
                    IARec.setValue({
                        fieldId : 'account',
                        value   : 888
                    });

I received and Error : "You have entered an Invalid Field Value 888 for the following field: account" The account is also set to the Subsidiary. Thanks for the help!

create an inventory adjustment in the ui and set the fields in the same order you do in script

thanks! that helped @battk