It was really nice excersice for me.
Please check code below:
Goto VBE widow and add New module and use this code.
Option Explicit
Sub count_temp_days()
Dim N As Integer, Temp As Byte
Sheet1.Range("F6", Sheet1.Range("F6").End(xlToRight)).ClearContents
N = 2
While Sheet1.Range("A" & N).Value <> ""
If Sheet1.Range("C" & N).Value >= 32 Then
Temp = Evaluate("=rounddown(" & Sheet1.Range("C" & N).Value & ",0)")
Sheet1.Range("E6").Offset(0, Temp - 31).Value = Sheet1.Range("E6").Offset(0, Temp - 31).Value + 1
End If
N = N + 1
Wend
End Sub
You can do changes if you wish to.