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public class HelperClass {
    public static void insertAcc(List<Account> listaAccount){      
        AggregateResult[] CountAccount =[select count(id) contatore, ownerid from account group by ownerid order by count(id)];
        list <account> acc_app = new list <account>();
        for(Account acc: listaAccount)
        {
            integer contatore=0;
            for(integer i=0;i<CountAccount.size();i++){
                if(acc.OwnerId == CountAccount[i].get('owneriD'))
                    contatore = (integer)CountAccount[i].get('contatore');
                
            }
            
            if(contatore+listaAccount.size()>20)
            {
                integer differenza = 20-contatore;
                for(integer i=0;i<differenza;i++)
                {
                    acc_app.add(listaAccount.get(i));
                }
                
                if(differenza <=0)
                    acc.ownerid = (ID)CountAccount[0].get('ownerid');     //change owner
            }
            
            
        }
        
    }
    
    
}