create table CUSTOMERS
(
   CUST_ID    NUMBER       NOT NULL,
   CUST_NAME  VARCHAR2(20) NOT NULL
);
create table ACCOUNTS
(
   ACCT_ID    NUMBER       NOT NULL,
   CUST_ID    NUMBER       NOT NULL,
   BALANCE    NUMBER(15,2)
);
insert into CUSTOMERS values (123,'Jay Kulkarni');
insert into CUSTOMERS values (456,'Wim Patel');
insert into ACCOUNTS values (101,123,10000000);
insert into ACCOUNTS values (102,123,15000000);
insert into ACCOUNTS values (201,456,10000000);
insert into ACCOUNTS values (202,456,20000000);