Sql question

I would suggest using DATEDIFF(interval, date1, date2) that returns an integer of the chosen interval between two dates instead of relying on character representations of dates. Here the interval of day ("d") can be used as you are only concerned with the date and not time.

You could check the numbers like this:

SELECT
      COUNT(*) AS TOT
    , SUM(IIF(DATEDIFF("d", [day], [TimeEntered]) = 0,1,0)) AS EQL
    , SUM(IIF(DATEDIFF("d", [day], [TimeEntered]) <> 0,1,0)) AS UNEQL
FROM dbo_TimeSheet
WHERE (dbo_TimeSheet.Day) IS NOT NULL
      AND (dbo_TimeSheet.TimeEntered) IS NOT NULL)
;

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and get the rows like this

SELECT
      dbo_TimeSheet.Day
    , dbo_TimeSheet.TimeEntered
    , Format([TimeEntered], "mm/dd/yy") AS EXPR1
FROM dbo_TimeSheet
WHERE DATEDIFF("d", [day], [TimeEntered]) <> 0
;

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SELECT
      dbo_TimeSheet.Day
    , dbo_TimeSheet.TimeEntered
    , Format([TimeEntered], "mm/dd/yy") AS EXPR1
FROM dbo_TimeSheet
WHERE DATEDIFF("d", [day], [TimeEntered]) = 0
;

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Note: if either  [day] or [TimeEntered] are NULL then datediff() cannot return a value so only those rows with values in both fields can meet the  <> 0 or = 0 criteria.