Whenever inspection, maintenance, preventive maintenance, rebuilding, or alteration work occurs on an aircraft, airframe, aircraft engine, propeller, appliance, or component part, a maintenance or inspection record entry must be created. The importance of compliance with this requirement cannot be overemphasized. Qualified persons who perform inspections, maintenance, preventive maintenance, and alterations shall make a record entry of this accomplishment, thus maintaining the validity of the Certificate of Airworthiness. Adequate aircraft records provide tangible evidence that the aircraft complies with the appropriate airworthiness requirements.