Try this
<b>Sheet2</b><br /><br /><table border="1" cellspacing="0" cellpadding="0" style="font-family:Calibri,Arial; font-size:11pt; background-color:#ffffff; padding-left:2pt; padding-right:2pt; "> <colgroup><col style="font-weight:bold; width:30px; " /><col style="width:75px;" /><col style="width:64px;" /><col style="width:75px;" /><col style="width:64px;" /></colgroup><tr style="background-color:#cacaca; text-align:center; font-weight:bold; font-size:8pt; "><td > </td><td style=" border-width:3px; border-style
utset;border-color:#f0f0f0; ">A</td><td style=" border-width:3px; border-style
utset;border-color:#f0f0f0; ">B</td><td style=" border-width:3px; border-style
utset;border-color:#f0f0f0; ">C</td><td style=" border-width:3px; border-style
utset;border-color:#f0f0f0; ">D</td></tr><tr style="height:18px ;" ><td style="border-width:3; border-style
utset;border-color:#f0f0f0; background-color:#cacaca; text-align:center; " >1</td><td > </td><td > </td><td >Date</td><td >INCOME</td></tr><tr style="height:18px ;" ><td style="border-width:3; border-style
utset;border-color:#f0f0f0; background-color:#cacaca; text-align:center; " >2</td><td > </td><td > </td><td style="text-align:right; ">02/02/2010</td><td style="text-align:right; ">353</td></tr><tr style="height:18px ;" ><td style="border-width:3; border-style
utset;border-color:#f0f0f0; background-color:#cacaca; text-align:center; " >3</td><td style="text-align:right; ">05/08/2010</td><td style="text-align:right; ">1403</td><td style="text-align:right; ">05/04/2010</td><td style="text-align:right; ">1050</td></tr><tr style="height:18px ;" ><td style="border-width:3; border-style
utset;border-color:#f0f0f0; background-color:#cacaca; text-align:center; " >4</td><td > </td><td > </td><td style="text-align:right; ">05/08/2010</td><td style="text-align:right; ">500</td></tr><tr style="height:18px ;" ><td style="border-width:3; border-style
utset;border-color:#f0f0f0; background-color:#cacaca; text-align:center; " >5</td><td > </td><td > </td><td style="text-align:right; ">04/09/2010</td><td style="text-align:right; ">100</td></tr></table><br /><table style="font-family:Arial; font-size:10pt; border-style: groove ;border-color:#00ff00;background-color:#fffcf9; color:#000000; "><tr><td ><b>Spreadsheet Formulas</b></td></tr><tr><td ><table border = "1" cellspacing="0" cellpadding="2" style="font-family:Arial; font-size:9pt;"><tr style="background-color:#cacaca; font-size:10pt;"><td >Cell</td><td >Formula</td></tr><tr><td >B3</td><td >=SUMIF(C2:C10,"<"&A3,D2:D10)</td></tr></table></td></tr></table> <br />
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