Implement a function makeCounter(initialValue) that returns a counter object which can be used to retrieve and manipulate the counter.

The function should:

• Accept an optional initial value (default is 0).
• Return an object containing:
  • value(): returns the current counter value.
  • increment(): increases the counter by 1.
  • decrement(): decreases the counter by 1.
  • reset(): resets the counter to the initial value.
  • set(val): sets the counter to a specified number.

Example

const counter = makeCounter(5);
counter.value();    // 5
counter.increment();
counter.value();    // 6
counter.decrement();
counter.value();    // 5
counter.set(10);
counter.value();    // 10
counter.reset();
counter.value();    // 5