I am having problems trying to create an equation to count the number of
instances a certain situation occurs. It is quite complicated and have been
unable to find any working answers when searching the forums or even when
using the live microsoft chat help.

In my table I am monitoring the progress of reports. The report is sent to
an affiliate and they return a set tracking form to say whether they have
submitted it or not. I have the added problem that I am working with
government regulations, so as this table will be featured in a report of it's
own, I cannot change the layout of the table.

The 3 relevant colunms include;
A - date (if the report is submitted),
B - "x" if the report is not submitted, (it is left blank if unknown or
if it has been submitted)
C - "x" if we have not received the tracking sheet (also left blank if
otherwise)

It can occur that we know through a another source (eg email) that the
report has been submitted or not even though we have received no tracking
form.
Eg - Column A would contain a date, and Colum C would have a "x" (did not
received tracking sheet but report was submitted)
- Column B would contain an "x" and column C would contain an "x" (did
not received tracking sheet but report was not submitted)

So I need to count the number of times situations like this have occured. I
have tried all sorts of functions such as COUNTA, SUMPRODUCT, etc and
obviously I have the wrong idea.

I hope this is clear
I would really appreciate some help with this as it has already swallowed a
lot of my time!
Thank you in advance