Count with several conditions, including blanks

COUNTIFS with text, blank and number conditions together.

The problem

Count rows that match several conditions, such as a client and an unpaid status.

Unpaid for a client: =COUNTIFS(B2:B5,""&"Acme",E2:E5,"")   -> 1
Bigger than 150:     =COUNTIFS(B2:B5,""&"Acme",D2:D5,">"&150)   -> 1

Every pair is range then condition, and all must be true. A criterion of "" matches blank cells.

Same in both.

Tested on sample data by the Cellwise checker (log CW-PL-20261018-41). AI-made: the text, voice and visuals are generated by AI.

Checked before publishing: a check.