5. Use COUNTIF'S to calculate how many invoices are late by 30 days or more. a. Use COUNTIFS in cell 16 to calculate the number of AccounStaff invoices that are 30 or more days overdue. b. Use COUNTIFS for Custom Tax in cell 17. 6. Nest TEXT and CONCAT to display a sentence about the current date. a. Click cell A22 and start a CONCAT formula. b. Type Today is with a space after the word "is" for the Text1 argument. c. Nest the TEXT function from the Text category for the Text2 argument. d. Type today() for the Value argument. The equals sign is not included when the function is used as an argument. e. Click the Format_text box and use format codes to spell out the month, show the day without leading zeros, display a comma, and show four digits for the year. f. Click OK. 7. Save and close the workbook (Figure 6-121). (Your dates are volatile and will not match dates shown in Figure 6-121.) Livingood Income Tax \& Accounting Accounts Payable Aaina Details 30 Days or More Past Due