=IF(AND(H3-O$1<0,M3-O$1<0,H3<M3),"Past due
"&-MAX(H3-O$1,M3-O$1),MAX(H3-O$1,M3-O$1,0))

Formula above works great (Thanks to those that helped), but the problem I'm
now having is when account is not past due the other #'s return with serveral
0's. Example:00000 or 00221
I would like 221 to appear verses 00221 or 0 versas 0000
--
Elena