Create a query joining the two tables on the account numbers. In an expression create an IIF statement that says soemthing like this: IIF([BankruptcyField]="yes" and [PastDueField]="yes", "Exclude","Include"). In your criteria for this new field put ="Include." It is difficult to give you something more exact without knowing your exact table layouts, but this should give you a good idea of how to achieve this.

Alan