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Default Need simple IF formula, please

I know this is simple, but I don't know how to write it:

In V1262 I need this formula: If R1262 and Y1262 are the same, then 39 will
appear in V1262. If, however, W1262 and Y1262 are the same, then it will be
38. If again, however, W1262 is less than Y1262, then it will be 37 in V1262.

37, 38 and 39 are simply code numbers.

Thank you.
Connie
 
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