SELECT T1.owner_id ,  T1.last_name FROM Owners AS T1 JOIN Dogs AS T2 ON T1.owner_id  =  T2.owner_id JOIN Treatments AS T3 ON T2.dog_id  =  T3.dog_id GROUP BY T1.owner_id ORDER BY count(*) DESC LIMIT 1
Tell me the owner id and last name of the owner who spent the most on treatments of his or her dogs.
SELECT T1.owner_id , T1.last_name FROM Owners AS T1 JOIN Dogs AS T2 ON T1.owner_id = T2.owner_id JOIN Treatments AS T3 ON T2.dog_id = T3.dog_id GROUP BY T1.owner_id ORDER BY count ( * ) DESC LIMIT 1
select t1 . owner_id , t1 . last_name from owners as t1 join dogs as t2 on t1 . owner_id = t2 . owner_id join treatments as t3 on t2 . dog_id = t3 . dog_id group by t1 . owner_id order by count ( * ) desc limit value
Tell me the owner id and last name of the owner who spent the most on treatments of his or her dogs .