def build_record
      record = model.new
      record.send("#{parent_association.name}=", parent_record) if parent_record
      record.build_defaults if record.respond_to?(:build_defaults)
      record
    end
def build_record
      record = model.new
      record.send("#{parent_association.name}=", parent_record) if parent_record
      record.build_defaults if record.respond_to?(:build_defaults)
      record
    end
Initialize new model, sets parent record and call build_defaults method