In my Excel sheet

Column B = Month (format 1/7/2007)
Column I = Firm ( 5 different firms)
Column K = either "WO" or "SO"
Column N = either "P" or "W" or "F"

I need to write a formual that will tell me the # of "F" that are "WO" by
specific firm by specific month

Any help is appreciated

Thanks