Subtracting 1 Day From Date Calculation With Multiple Cells?

Dec 10, 2013

Here is what I have:

A B C D
Date ReceivedApproved DateDenied DateTurn Time
1/1/14 1/13/14 9

Turntime is calculated with this formula:
=IF(A4<>"",IF(COUNT(B3,C3),NETWORKDAYS(A3,IF(B3<>"",B3,C3)),""),"")

What I need is to not count the first day it is received in the calculation for the Turn Time. So in this instance I need the Turn Time to say 8 instead of 9. If I just subtract a 1 then I get an error if the Approved Date or the Denied Date are not filled in yet.

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