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Default If and nested Sumif error

Hi
I am trying to automate my bank reconcilliation programme,

Column F = Receipts
Column G = Payments
Column I = Current Balance (book Balance)
Column J = Item cleared Bank (=3 formated to a Tick)
Column K = Current Bank Balance

My formula is =IF(J175<3,SUMIF(J$2:J175,"=3",F$2:G175),0)

The formula is accepted by excel as valid, but the result only includes
items in column F, column G is ignored.

I could overcome this with a hiden column which is the sum of F & G, but
this is not advisable on a sheet with so many line.
The formulas almost there, I would just like to complete it
Thanks

 
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