You need to be specific and name it correctly
dcount works as such
for numbers
=dcount("[Field_name]","[Table_name]","[where_condition]="&[field])
for strings
=dcount("[Field_name]","[Table_name]","[where_condition]='"&[field]&"'")
for dates
=dcount("[Field_name]","[Table_name]","[where_condition]=#"&[field]&"#")
Worth reading:
http://allenbrowne.com/casu-07.html
We can't write it completely for you because you never provided the table name.
And you could do a double calculation
=DCount([Paid],sourcetable,[paid]=0)-DCount([Paid],sourcetable,[paid]<>0)