IF/OR for Aging Report

I am trying to build a formula for my aging report that will work with conditional formatting. If an invoice is still unpaid, I want the # of days past due; that part I have down. If an invoice has been paid (noted in a separate column), I don't want to delete it off of the report, I just want it to have PAID in the Days Past Due column. My conditional formatting is based on the number in the Days Past Due column.

I'm pretty sure I need to use an IF/OR nesting function, but I'm not getting the syntax right. It's all starting to blur together at this point. (I've spent the past hour + reading through various threads to see if this has been addressed already and there are a few threads that were close, but nothing that was 100%.)

My final attempt before my cry for help: =IF(AND(ISBLANK(K73),(=DAYS($B$1,G73)),IF(AND(K73="YES","PAID",)

Sample Aging Report.xlsx

What if you changed your formula to:

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If you have the word "YES" in column K, then this would put "PAID" in Column H, otherwise, it will calculate days since due.