Smartlist Builder - Create report two show sales transactions but for only two account category numbers

I am trying to create a report that shows the distributions for our sales invoices but for only Account Category Numbers 31 and 32, and only when both numbers exist. I can get the report to generate with all of the invoices but I can't figure out how to restrict it to say, if 31 has a 32 distribution account category number type then only populate that data. Please help!