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Default Formatting a weekly time sheet

I'm a newbie using excel 2003, and trying to format a weekly time sheet that
totals the hours worked for several different activities. I would like to
format two more cells labeled "regular hours" and "overtime hours" so that
the total of hours worked up to and including 40 hours appears in one, and
the total of hours worked over 40 appears in the other.
For example, J30 has the formula =SUM(J4:J29). When that total exceeds 40,
how do I format D32 to include the hours up to and including 40, and format
D34 to include everything over 40?
 
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