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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 create(self, friendly_name=values.unset):
 """ Create a new AccountInstance :param unicode friendly_name: A human readable description of the account :returns: Newly created AccountInstance :rtype: twilio.rest.api.v2010.account.AccountInstance """

        data = values.of({'FriendlyName': friendly_name, })

        payload = self._version.create(
            'POST',
            self._uri,
            data=data,
        )

        return AccountInstance(self._version, payload, )