Membership_Num|Membership_Type|Premium|Sub_Date|Pkg
MN001|Parent|1400.25|12-31-2013|BasePkg
MN002|Parent|1830.75|12-31-2008|BasePkg
MN003|Child|422.25|12-31-2014|BasePkg
MN004|Child|365.50|12-31-2015|PremiumPkg
MN005|Child|365.50|12-31-2015|PremiumPkg
MN006|Child|365.50|12-31-2015|PremiumPkg
MN007|Child|365.50|12-31-2015|PremiumPkg

AccountId|MembershipNum|MemberType
M1|MN001|Parent
M2|MN001|Parent
M3|MN002|Parent
M4|MN002|Parent
M1|MN003|Child
M1|MN004|Child
M2|MN005|Child
M3|MN006|Child
M4|MN009|Child
M4|MN010|Child
M4|MN011|Child

AccountId|MemberName
M1|Name1
M2|Name2
M3|Name3
M4|Name4

- MembershipNum : MN001
    - MemberAccount : M1
        - Name: Name1
        - ChildAccounts
            - MemberAccount : MN003
            - MemberAccount : MN004
    - MemberAccount : M2
        - Name: Name2
        - ChildAccounts
            -MemberAccount : MN005