Hi Jessica,
Records is meaningless in the context of your question
in Excel terms, you are looking for cells with content.
When you look at suggestion consider also that ISBLANK in Excel,
or ISEMPTY in VBA means that the cell has no content. A cell with
a formula or a cell with a space(s) or a single quote to denote
a null text string all have content so would not be ISBLANK.
see John Walkenbach's page:
Tip 74: Summing and Counting Using Multiple Criteria provides a number of
examples using SUMIF, COUNTIF, SUM that should solve most counting and
summing problems. Tip 52: Cell Counting Techniques provides information on
counting within a range using: DCOUNT, COUNT, COUNTA, COUNTBLANK, COUNTIF,
and includes one array formula example.
http://www.j-walk.com/ss/excel/tips/tip74.htm
The following may also be of interest:
Summarizing Data Examples (an Overview) -- on this site. Summarizing Data
Examples: Auto Filter with Hotel Room Availability Example, Pivot Table, Sub
Totals, Counts (COUNT, COUNTIF, SUM, SUMIF, SUMPRODUCT), Conditional
Formatting, Sum of Visible Cells. Has additional references at end.
http://www.mvps.org/dmcritchie/excel/sumdata.htm
Strings and Manipulations
http://www.mvps.org/dmcritchie/excel/strings.htm