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Default COUNTIF Function

I am working on a collection of data and I would like to create an aging
summary. In column B I have transaction dates and in column J I have account
balances.

At the top of the summary is a table that contains my date ranges:

0-30 8/25/2007-7/26/2007
31-60 7/25/2007-6/26/2007
61-90 6/25/2007-5/27/2007
91-120 5/26/2007-4/27/2007
121-150 4/26/2007-3/28/2007
151-365 3/27/2007-8/25/2006
366+ 8/24/2006-1/1/2006


I want to be able to count cells in column B that fall within a specified
date range AND have an account balance (column J) greater than 0.

I can get the cells within a date range, but I can't seem to get the last
half of the puzzle. Here is what I have so far:

=COUNTIF(OPEN!$B:$B,"="& D2)-COUNTIF(OPEN!B:B,""& C2)

What do I need to add on to this to complete my formula...or am I starting
with the wrong base to begin with....


 
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