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Default Help Using COUNT or SUM/IF???

I want to be able to return a count where the cell in columns J and M are
both "X".

Example: Colums J through M are cars andColumns N through O are the repairs.

I want to be able to count by car, how many times for each repair. So I
would need a total number of occurences where columns J and N are both equal
to "X"

I hope this makes sense.
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