I use to get monthly bill for my Company and I have to arrange the bill for
our staff as follows. How to do this in excel formula ?

If PRIVATE CALL <= $200 the calls are free for staff. The staff have to
pay to
the company for all more than $200 PRIVATE CALLS . So there are 4 coulums
as follows :
BILL AMOUNT
BUSINESS CALL
PRIVATE CALL
DUE FROM EMPLOYEE