Formula to total item from one column if they match a criteria in another column

How would I get a unique list of people that are in the Description column who have a category of Distribution in the Category column and have it sum all the debits in the Debit columns.
Basically, how do i get a list of unique items in the Description column that match a criteria (="Distribution" ) in the Category column, which in the adjacent cell I can get a 'Sum' of 2 'Sumif's of the Debit columns see attached

Distribution.xlsx

Thanks

Is it possible to explain or at least send me to good spot for me to understand this part of the formula: "MATCH(0,COUNTIF($L$1:L1,$B$2:$B$96)+($C$2:$C$96<>"Distribution"),0)".
Especially, the part where you add the array returned from the COUNTIF to "($C$2:$C$96<>"Distribution")". Which seems to be an array of true & false of the column matches to "Distribution"

-Thanks
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