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Default How do I count based on conditions on two fields in data?

My data in Excel includes among other fields age and annual salary. I would
like to prepare a 2-way frequency table, without the use of pivot table,
giving a count of salary earners between 1000000 to 150000, 150001 to 200000
and 200001 and above for those aged between 20 and 30, 30 and 40, above 40.
Please help?
 
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