What is the structure of the database for storing phones of people and companies?

Question

Database design

There is a contact table for people and a contact table for companies.
A person can have several phones
A company can have several phones
One phone can have only one owner - a person or a company.
What is the best structure for this task? How to link tables of phones and contacts?
Found a similar question How to store phones in the database?
Is there a separate table with phone numbers for people, a separate table with phone numbers for companies? What other options are there? Or is this the best option?

Answer 1

Questions about the physical model:
According to the physical model, we can offer:

Diagram

SELECT Company.Name AS CompanyName, 
       Person.Name AS PersonName, 
       PhoneStorage.Description, 
       Phone.Number, 
       Phone.Description AS PhoneDescription
  FROM PhoneStorage 
    INNER JOIN Phone ON PhoneStorage.Phone = Phone.ID 
    LEFT OUTER JOIN Person ON PhoneStorage.Person = Person.ID 
    LEFT OUTER JOIN Company ON PhoneStorage.Company = Company.ID
  ORDER BY Phone.Number, PersonName