Nested IF statement

[Delta729]

Hi All,
Any help would be greatly appreciated. Using Excel 2003.
I'm having problems with my formula for Column M.

My formula is: =IF(AND(K9>0,L9>0),L9,J9)

What I'm trying to do is:
1) if Col K is > $0.00, then Col M would be equal to Col L -- This works with my formula
2) if Col L is =<$0.00 then Col M would be equal to Col J -- Not with this formula!


This is wanted results:Col H Col I Col J Col K Col L Col M
EOM-Totals EOM-Diff Accrual Reversal
R8 $0.00 $33,957.62 $33,957.62 $8,837.96 $25,119.66 $25,119.66
R9 $0.00 $28,169.60 $28,169.60 $0.00 $28,169.60 $0.00
R10 $0.00 $19,237.74 $19,237.74 $25,000.00 -$5,762.26 $19,237.74

$25,119.66
Results I'm getting $28,169.60
$19,237.74

Clearly, I'm using the wrong formula or need to nest and or if or another and statement inside, however everything I've been trying doesn't work. Any help would greatly appreciated. file attached