(define (make-account balance)
  (define (withdraw amount)
    (set! balance (- balance amount)) balance)
  (define (deposit amount)
    (set! balance (+ balance amount)) balance)
  (define (dispatch m)
    (cond ((eq? m 'withdraw) withdraw)
          ((eq? m 'deposit) deposit)))
  dispatch)

(define (make-account init-amount)
  (let (__________)
    (define (withdraw amount)
      (set! balance (- balance amount)) balance)
    (define (deposit amount)
      (set! balance (+ balance amount)) balance)
    (define (dispatch m)
      (cond ((eq? m 'withdraw) withdraw)
            ((eq? m 'deposit) deposit)))
    dispatch))