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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,params=None, headers=None):
 """Create a creditor bank account. Creates a new creditor bank account object. Args: params (dict, optional):
 Request body. Returns: ListResponse of CreditorBankAccount instances """

        path = '/creditor_bank_accounts'
        
        if params is not None:
            params = {self._envelope_key(): params}

        try:
          response = self._perform_request('POST', path, params, headers,
                                            retry_failures=True)
        except errors.IdempotentCreationConflictError as err:
          return self.get(identity=err.conflicting_resource_id,
                          params=params,
                          headers=headers)
        return self._resource_for(response)