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Default If Condition

I Have an Excel Sheet Which Contains 5 Columns; which seems to be
A B C D E
Month Employee Date Debit Credit
May XYZ 15/05/08 0 118
ABC 15/05/08 0 255
Jun PQR 21/05/08 1000 0
24/05/08 3700 0
31/05/08 0 461
JULY QWE 31/05/08 0 3400
31/05/08 0 695
31/05/08 0 60

The Data above Describes the Employee Advance Report Which States that the
employee XYZ has booked a bill for his advance and similarly PQR has taken
Advance on 21/05/2008 and he Also taken advance on 24/05/2008, now I want to
know is the no. of Days( Like from 21/05/2008 to 31/05/2008) in which he
Cleared the Advance and the Balance Amount For ex: PQR=1000+3700 =4700 but he
booked the bill for only 461 and I want the Balance amount for which he
should book the bill. But I think my data is not in Date Format so What
Should I do . Can I Use IF Condition To Arrive at this problem€¦.

 
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