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Default Help!!!

I have one column "a" that shows the number of days (i.e 48) and another
column "b" that shows the debt (i.e 250) if this is past due and the terms is
net 30 I want the formula to distinguished the ones that are past the 30 day
term and sum the column amoun "b"...
maybe it will be better if someone sees documents example, is a basic
account statement...HELP!
 
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