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Solve the following problem using Python, implementing the functions described below, one line at a time
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Description:
 def to_records(cls, attr_names, value_matrix):
 """ Convert a value matrix to records to be inserted into a database. :param list attr_names: List of attributes for the converting records. :param value_matrix: Values to be converted. :type value_matrix: list of |dict|/|namedtuple|/|list|/|tuple| .. seealso:: :py:meth:`.to_record` """


        return [cls.to_record(attr_names, record) for record in value_matrix]