I am trying to follow the "insert Sales Order" Example. What am I doing wrong?

I am trying to follow the "insert Sales Order" Example. What am I doing wrong?

I am using this XML

<SalesOrders>

<row no="1">

<FL val="Subject">Zillium - SO2</FL>

<FL val="Account Name">Zebra</FL>

<FL val="Due Date">2009-03-10</FL>

<FL val="Sub Total">48000.0</FL>

<FL val="Tax">0.0</FL>

<FL val="Adjustment">0.0</FL>

<FL val="Grand Total">48000.0</FL>

<FL val="Billing Street">test</FL>

<FL val="Shipping Street">test</FL><FL val="Billing City">test</FL>

<FL val="Shipping City">test</FL>

<FL val="Billing State">test</FL>

<FL val="Shipping State">test</FL>

<FL val="Billing Code">223</FL>

<FL val="Shipping Code">223</FL>

<FL val="Billing Country">test</FL>

<FL val="Shipping Country">test</FL>

<FL val="Product Details">

<product no="1">

<FL val="Product Id">222</FL>

<FL val="Product Name">Pants</FL>

<FL val="Unit Price">10.0</FL> <FL val="Quantity">1.0</FL>

<FL val="Total">123.0</FL>

<FL val="Discount">1.23</FL>

<FL val="Total After Discount">121.77</FL>

<FL val="List Price">123.0</FL>

<FL val="Net Total">121.77</FL>

</product>

</FL>

<FL val="Terms and Conditions">Test by Zoho</FL>

<FL val="Description">Test By Zoho</FL>

</row></SalesOrders>

and I get this response:

4401 Unable to populate data, please check if mandatory value is entered correctly.

I have a product as follows:

Product Owner:	API API	Product Name:	Pants
Product Code:	222

And an account

Account Owner:	API API	Rating:
Account Name:	Zebra

What am I doing wrong?