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Default DCOUNT with different files


I have 40 files that have attendance data
I need to create a consolidated report feeding data from each file that will
summarise counts per date


File 1
A1 B1 C1 D1 E1
A2 DATE DEPT PERSON
A3 JAN1 SALES A
A4 JAN1 SALES B
A5 JAN1 SALES A
A6 JAN4 MKTG A
A7 etc
A8 TOTAL JAN1 JAN2 JAN3 JAN4
A9 SALES 3 0 0 0
A10 MKTG 0 0 0 1

SALES #VALUE!
MKTG

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