How 'bout using Union
Select Dates, Sum(Increases), Sum(Decreases)
from
{
SELECT Dates, Count(closingbal) AS Increases, 0 as Decreases FROM tablename
WHERE closingbal >[ openingbal] GROUP BY Dates
Union All
SELECT Dates, 0 as Increase, Count(closingbal) AS Decreases FROM tablename
WHERE closingbal <[ openingbal]GROUP BY Dates
}
GroupBy Dates