[vba]

Private Sub CommandButton1_Click()
Dim i As Long
Dim limit As Double
Dim freq1 As Long, freq2 As Long

For i = 1 To 10

limit = Range("calculations!B4").Offset(i - 1, 0).Value

With Worksheets("sample")

freq1 = Application.CountIf(.Range("A1:A500"), "<=" & limit) - Application.Sum(Range("D3" & i + 2))
End With

Range("calculations!E4").Offset(i - 1, 0).Value = freq1
Next i

End Sub
[/vba]