Hi Jacques, Richard did a video and database using Entity which can be either the person or Company. Actually, I built myself a management system for Entities where I keep info on my contacts whether they are people or companies. For example, I determined that the Entity for a family was the Family Name.  The child table would then be the people in that Entity. I create a table to look up the relationship if it exists.  Each person has there own phone, email etc. I will see if I can find that video for you. I could have an entry for the Plumber's Company.(In fact I do)
John

Jacques

John Davy gave you the best advice. One table for all Entities, and have EntityType as field in the table.

When creating structures that adhere to the Normal Form rules the best way to accomplish this is to have one table, maybe called “Party” (the SuperType) that contains all the fields that are common to both Company and Person and a Discriminator field (maybe “PartyType”) which defines which type of table is attached as a Subtype (either Person or Company).
Then create two tables as subtypes (with the SAME primary key as the Supertype for a one-to-one relationship), one called Company and one called Person.  All the fields which are unique to Company go in the Company table and those unique to Person go in the Person table.
There are three ways to manage this data
1. The (most used) is to move all the fields from Person and Company up to the Supertype(Party). Use the Discriminator to determine which set of data you have.
2. Keep all three tables and access Person or Company depending on the Discriminator in Party.
3. (Rarely used). Bring all Party fields down to both Person and Company access Person or Company depending on the Discriminator. (Party can then be a Logical Only entity, i.e. not required in the physical database).

In the image below, both Fred and Slate Rock & Gravel Co. are Entities. One is a (fictional) person and the other is a (fictional) Company. A many to many table "links" the two together (I call it a relationship in the ADS).

Administrator, please delete the above image

Thank you all for your comments! I will give it a try.