Check Ginger's response in this thread [Thread181-163638]
To adapt to your situation you might do this:
SELECT tblAccounts.Account, tblAccounts.Name, IIf([PaidDate]-[ClaimDate]<30,"1-29 Days",IIf([paiddate]-[claimdate] Between 30 And 60,"30-60 Days","Over 60"

) AS Status
FROM tblClaims INNER JOIN tblAccounts ON tblClaims.Account = tblAccounts.Account
WHERE (((tblClaims.PaidDate) Is Not Null));
If you want to include unpaid claims, do this:
SELECT tblAccounts.Account, tblAccounts.Name,
IIf(IsNull([paiddate]),"Not Paid",IIf([PaidDate]-[ClaimDate]<30,"1-29 Days",IIf([paiddate]-[claimdate] Between 30 And 60,"30-60 Days","Over 60"
))) AS Status
FROM tblClaims INNER JOIN tblAccounts ON tblClaims.Account = tblAccounts.Account;
Then create a report grouping on Status. Show a group footer for Status, add an unbound text box, make the control source =Count([account])
Hope this helps