You generate a new item altogether ( I’m talking about immutability). The positives are you’ll have an ability to keep proper records and changes done to your table which will show a different snapshots as it contained different values.
Another plus is that you won’t run into an issue like race conditions where two threads are attempting to change the same thing.
What happens if you've transferred too much from your savings account into your current/cheque account? You make another transaction to adjust the initial one.
Another plus is that you won’t run into an issue like race conditions where two threads are attempting to change the same thing.