1[COMPANY]  --- <has> --- *[ACCOUNTS]1  --- <has> --- *[PAYMENTS]

Table COMPANY  has columns: CompID | CompanyName  |
Table ACCOUNTS has columns: AccID  | Name         | Company     |
Table PAYMENTS has columns: PayID  | GroupID      | PaymentDue  | DateDue

COMPANY      | No. of ACCOUNTS | TOTAL DUE        | DATE DUE
 'Comp 1'     |       3         | 10000            | 4/30/2015
 'Comp 2'     |       2         | 8000             | 4/30/2015