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Default AND function using COUNTIF

I would like to count entries in column "B" that equal a criteria and also
meet a criteria in column "A".

For EX:

If entry in column "A" equals "Walt" and entry in column "B" equals "x" then
count

Note: I think I had a solution a few years ago that used the -- function.

Please help me solve this again.

Thanks
 
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