I'm trying to find a formula to count cells if they respond to 2 criteria.
For example I have a list of transactions which are coded by a list of 2
criteria. The first list of code is : E, T, M, S, O and a second list of
codes is: 1, 2, 3.

Ex:

Transaction 1 E 2
Transaction 2 T 3
Transaction 3 S 1
Transaction 4 M 2
etc.


I want to count the number of transactions which are both equal to E and 2
at the same time.

Thanks !