An apartment site management web application manages the accrual and payment process of the residents' bills such as apartment dues, water expenses, and the like. while some of the invoices are accrued to the flat owner, some are accrued to the tenant, if any, to the flat owner. This decision is adjusted through the application with the decision of the site administration. in addition, each invoice has a due date. ıf the person who is required to pay the invoice pays the invoice after the due date, a daily penalty will be applied at 5% monthly interest for each day of delay.

According to the explanation above, create the necessary tables and the relationship between them