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Default Excel 2003 sum if or count if ... or is it something else ???

I am using Excel 2003 and am really stuck on getting a sum or count function
to work if it matches another column. I know this might be bread and butter
to some of you but as a bit of a novice, I've tried what I consider to be the
obvious and get nothing.

My problem -
On a sheet B I want to sum (or count) all the times "Telephone" occurs in
columns F or G only if "Other" occurs in columns K or L, these columns being
on sheet A.

See, told you it was simple enough ... but please Please PLEASE how do I do
it?

 
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