bglad, you're in the right direction. Here's the answer:
A1: receipt date "=DATE(2002,2,1)"
B1: $ amt
C1: Today "=TODAY()"
D1: days overdue "=DAYS360(A1,C1)"
E1: 0 - 30 days "=IF(D1<30,B1,"")"
F1: 31 - 60 days "=IF(AND(D1>30,D1<60),B1,"")"
G1: 61 - 90 days "=IF(D1>60,B1,"")"
I hope this helps...