Exclude cells from being included in SUM in Numbers '09

Hello,
I have a column in my cash journal that sums up each days revenue. But some clients fall into the 'accounts payable' category. I'd like to include that revenue earned from those clients for the week it was earned but not have it included in the SUM for that column — which needs to equal the amount of cash I will deposit that week.
Is there a way to segregate the 'payable' cells so that those amounts are visible, but not included in the SUM of the week's total revenue?
Thanks.
Ramone

Forgot to include image for (2):

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Question
=======
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