I want to create Accounts and want to create a contact linked to that account through SOAP

$set_entry_params = array(

'session' => $session_id,

'module_name' => 'Contacts',

'name_value_list'=>array(

array('name'=>'first_name','value'=>'Name'),

array('name'=>'last_name','value'=>'test'),

array('name'=>'account_name','value'=>'DummaySoapA ccount'),

array('name'=>'assigned_user_id', 'value'=>$user_guid)));



$result = $soapclient->call('set_entry',$set_entry_params);

I dont know what is wrong