I am trying to count column "a" when a condition is true and then count
column "j" when the number is a negative.

I have tried =COUNTIF(B9:B23,"=COMP")+COUNTIF(J7:J22,""<0)
but I do not get the answer it should be. Column "b is words and column "J
is number that are negative so that why I choose <0.

Column B will have multiple names and column J is the difference in late days.