Answer:
Based on the business rules written in the question, following relationships could be made in the ERD,
1. 1-1 relationship between Customer and Account tables.
2. 1-many relationship between Account and Charge tables.
3. 1-many relationship between Charge and Item tables.
4. 1-many relationship between Account and Payment tables.
Table names
1. Customer
2. Account
3. Charge
4. Payment
5. Item