This question runs in a pre-configured Salesforce environment - no personal connection required.

Given a list of Account records with External_Id__c values, perform an upsert operation using the External_Id__c field as the external ID. Return a map with two keys: 'inserted' containing the count of newly inserted records, and 'updated' containing the count of updated records. Handle null or empty lists by returning a map with both counts set to 0.

Examples:

Input: accounts = [Account with External_Id__c='EXT-001', Account with External_Id__c='EXT-002'] Output: {'inserted' => 2, 'updated' => 0} Explanation: Two new accounts inserted, zero updated Input: accounts = [Account with existing External_Id__c='EXT-001'] Output: {'inserted' => 0, 'updated' => 1} Explanation: One existing account updated, zero inserted Input: accounts = null Output: {'inserted' => 0, 'updated' => 0} Explanation: Null input returns map with zero counts
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