It could be Betsy Ross but, she had never made a flag before so that would make  Francis Hopkinson  more and likely to make the Flag because he created the nation’s first flag  the Navel flag.

It could also be him because, he has help some people  design  flags before.

                                  He had a bill for payment, but it was rejected.                                   Then, He resubmitted the proof and that’s why there was a second receipt.

That my Opinion on who made the  U.S Flag.