Schema Design Scenario

Again, scenario of a schema for which I needed to design the whole schema?

Design a normalized relational schema for accounts, customers, account ownership, and account transactions, then write a query that validates the design by producing an account-level balance report. Include accounts without transactions and preserve accounts with no recorded owner.

Output

1. One row per account with account_id, account_type, owner_names, balance, latest_transaction_date, and account_type_rank.
2. Include every account, calculate credits as positive and debits or disbursements as negative, and use zero for accounts without transactions.
3. Sort by account_type, descending balance, then account_id.