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Hi Pratik,You can create a junction object between “Merchant Account”, “Customer Account” and Opportunity.Master-Detail between Merchant Account (Master) and Opportunity (Detail) and Master-Detail between Customer Account (Master) and Opportunity (Detail)Once you have the relationship setup you will be able to create a roll up summary field on both Merchant Account and Customer Account that displays total number of opportunitiesIf this information is helpful, please select this answer as best. It may help others in the future. Thank You!Anudeep